AIR4030 | Alcoholic Ingredients Relief: Technical guidance: Who can claim the relief?

The principle conditions are detailed in Notice 41. Prior to changes made in 2016 only wholesale manufacturers of eligible articles were entitled to make a claim. It is now possible for other producers and manufacturers of eligible articles and those who supply alcohol that has been used in the creation of eligible articles to make a claim.

All claimants will need to provide the required evidence. This will include needing to evidence the conditions for treatment as an eligible article which are detailed in paragraph 2.4 of Notice 41. If the producer or manufacturer of an eligible article is not prepared to provide this information to a secondary taxpayer claimant, then the secondary taxpayer will not be able to make a claim.

Section 4 of Notice 41 details further conditions that need to be applied irrespective of whether the claimant is the producer, manufacturer or the supplier of alcohol in the eligible article. They will need to provide evidence that there have not been any other claims for the incorporated alcohol, and will also need to evidence the original payment of duty. This is dealt with at paragraph 3 of Notice 41.