UK Statutory Instrument
2023
United Kingdom
The Alcoholic Products (Excise Duty) Regulations 2023
At a glance
What's here
4 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 7 other Schedules — structural / supplementary
(1) This paragraph applies to large packs filled with a...
(1) Except where sub-paragraph (2) applies, the strength of spirits...
(1) Except where sub-paragraph (2) applies, the strength of any...
In this Schedule “Laboratory Alcohol Table” means a table, published...
The information that must be contained in an application for...
The information specified that must be included in a record...
Draught relief – information to be provided
- Provide evidence of full-rate duty to recipient at time of supply
Small producer relief – documentation to be provided
- Provide documentation to recipient when supplying discounted duty alcohol
Holding alcoholic product without payment of duty
- Provide a guarantee to HMRC when holding alcohol without paying duty
Documentation to accompany alcoholic product held without payment of duty
- Provide documentation confirming discounted duty rate on duty-suspended alcohol supplies
Browse 29 other sections — procedural / definitional / commencement
Citation, commencement and interpretation
The volume of alcoholic product in any container
The strength of alcoholic product
Assessments where incorrectly low rate of alcohol duty applied
Relief from duty for undrinkable sediment
Grower’s domestic consumption relief
Small producer relief – the volume production limit condition
(1) The “volume production limit condition” relevant to a category...
Small producer relief – certain removals within the United Kingdom
(1) This regulation applies where— (a) a person (P) is...
Small producer relief – certificates required for imported alcoholic products
Small producer relief – record-keeping
Denatured alcohol
Amendment of the Travellers’ Allowances Order 1994
Interpretation
Application for approval in respect of alcoholic products
Notification of changes to information provided in respect of alcoholic products
Notification of the starting or stopping of any relevant activity
Record-keeping: delivery and receipt of alcoholic product held without payment of duty
Constructive removal
Time and method of payment
Requirement to make a return
Claims for repayment of alcohol duty
Determination of the amount of alcohol duty paid
Destruction and reprocessing etc.
Notice of planned destruction or reprocessing
Record-keeping: repayment claims
Removal of spoilt alcoholic products without payment of alcohol duty
Cancellation of repayment
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