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AIR4060 | Alcoholic Ingredients Relief: Technical guidance: How are claims made?

From HM Revenue & Customs · Alcoholic Ingredients Relief

Claims for repayment must:

  • be submitted on Form EX597.

  • normally cover all alcohol used in the course of a period of 3 months, although flexibility can be exercised if the claimant can provide a reasonable excuse for not being able to comply. However, where you are in any doubt, contact the Alcohol Team, Ralli Quays for assistance.

  • be submitted within three years of the date when the alcohol was incorporated into an eligible article, although flexibility can be exercised if the claimant can provide a reasonable excuse for the lateness of the claim.