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

Duty can only be repaid to claimants who fulfil all of the following criteria. They must -

• be the person/business who uses the liquor as an ingredient in the production of an eligible article;
• carry on a business as a wholesale supplier of the eligible article; and
• produce or manufacture the eligible article for the purposes of that business.

Manufacturers who produce mainly or wholly for retail supply are not eligible to claim the relief. (See paragraph AIR4100).