SolvedAWRS170000 | Glossary
From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme
| Term | Definition |
| Alcohol/alcoholic products | Spirits, beer, wine, cider and other fermented products, as defined in Schedule 6 Finance (No.2) Act 2023. |
| Authorised retail sale | An authorised retail sale is one that is made in accordance with the requirements under a retailer’s alcohol licence or similar authorisation. |
| Controlled activity | Any activity which involves sale, arranging to sell, or offering or exposing for sale controlled liquor wholesale. |
| Controlled Liquor | Alcohol which has duty charged at a rate greater than nil and is passing or has passed a duty point. |
| Denatured alcohol | Alcohol which has been denatured and marked in accordance with the requirements set out in the Denatured Alcohol Regulations 2005 or Notice 473. |
| Duty Free Spirits (DFS) | Spirits delivered free of Excise Duty under sections 76-80 Finance (No.2) Act 2023. |
| Duty Point | The time when the duty becomes payable, whether or not payment is deferred. |
| Alcohol Duty | For the purposes of this notice, an indirect tax on alcohol. Both UK produced and imported alcohol is subject to excise duty. |
| Fit and proper test | The test applied to applicants, including directors, partners and other key persons in the business, to assess their suitability to be approved to carry on a controlled activity. |
| Group | A group of corporate bodies that apply for a single AWRS Group approval to simplify administration and to operate under a single URN. |
| Group Representative | A member of a group elected to be the single point of contact for the group’s AWRS affairs. |
| Intra group sales | Sales made between members of the same corporate group. |
| Key persons | Persons that play a key role in the day to day operation of a business to the extent that they can be seen as one of its ‘guiding minds’. |
| Legal entity | An organisation such as a limited company, limited liability partnership, sole proprietor, etc. |
| Online Look-up Service | An online system for alcohol buyers to check the approval status of their wholesale suppliers. |
| Trade Buyer | Someone who purchases alcohol from a wholesaler to either sell on to trade or to sell to private individuals, for example a retailer. |
| Wholesaler | For the purposes of this guidance, a trader who sells, arranges to sell, or offers or exposes for sale duty paid alcohol to another trader. |