AIR1050 - Alcoholic Ingredients Relief: Introduction: Scope of this book

This book deals with the control, policy and legal aspects of the Alcoholic Ingredients Relief (AIR) scheme, whereby the duty paid on alcohol used in the production or manufacture of eligible articles (foodstuffs and soft drinks), can be recovered by an eligible person.

It does not cover subjects common to all regimes, ie systems based audit, investigation of offences, recovery of debt, as these subjects are covered elsewhere.

Where references are made to wine or cider, unless stated otherwise, these should be taken to mean wine and made-wine or cider and perry.