UK Statutory Instrument SI 2023/806 United Kingdom

The Alcoholic Products (Excise Duty) Regulations 2023

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Distributor3 Licence Holder1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Distributor — also bound by 182 other Acts
Licence Holder — also bound by 225 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Draught relief – information to be provided Regulated
  • Provide evidence of full-rate duty to recipient at time of supplyDistributor
s.013 Small producer relief – documentation to be provided Regulated
  • Provide documentation to recipient when supplying discounted duty alcoholDistributor
s.021 Holding alcoholic product without payment of duty Regulated
  • Provide a guarantee to HMRC when holding alcohol without paying dutyLicence Holder
s.023 Documentation to accompany alcoholic product held without payment of duty Regulated
  • Provide documentation confirming discounted duty rate on duty-suspended alcohol suppliesDistributor
29 other provisions — procedural and definitional
s.001 Citation, commencement and interpretation
s.002 The volume of alcoholic product in any container
s.003 The strength of alcoholic product
s.004 Assessments where incorrectly low rate of alcohol duty applied
s.005 Relief from duty for undrinkable sediment
s.006 Grower’s domestic consumption relief
s.008 Small producer relief – the volume production limit condition
s.009 (1) The “volume production limit condition” relevant to a category...
s.010 Small producer relief – certain removals within the United Kingdom
s.011 (1) This regulation applies where— (a) a person (P) is...
s.012 Small producer relief – certificates required for imported alcoholic products
s.014 Small producer relief – record-keeping
s.015 Denatured alcohol
s.016 Amendment of the Travellers’ Allowances Order 1994
s.017 Interpretation
s.018 Application for approval in respect of alcoholic products
s.019 Notification of changes to information provided in respect of alcoholic products
s.020 Notification of the starting or stopping of any relevant activity
s.022 Record-keeping: delivery and receipt of alcoholic product held without payment of duty
s.024 Constructive removal
s.025 Time and method of payment
s.026 Requirement to make a return
s.027 Claims for repayment of alcohol duty
s.028 Determination of the amount of alcohol duty paid
s.029 Destruction and reprocessing etc.
s.030 Notice of planned destruction or reprocessing
s.031 Record-keeping: repayment claims
s.032 Removal of spoilt alcoholic products without payment of alcohol duty
s.033 Cancellation of repayment
Schedules

Schedules

0 of 7 shown
7 other schedules
s.sch001 (1) This paragraph applies to large packs filled with a...
s.sch001 (1) This paragraph applies to large packs filled with a...
s.sch002 (1) Except where sub-paragraph (2) applies, the strength of spirits...
s.sch002 (1) Except where sub-paragraph (2) applies, the strength of any...
s.sch002 In this Schedule “Laboratory Alcohol Table” means a table, published...
s.sch003 The information that must be contained in an application for...
s.sch004 The information specified that must be included in a record...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.