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

Claims for repayment must:

• be submitted on Form EX597 (see HMRC website)
• cover all alcohol used in the course of a period of 3 months unless the claim is less than £250;
• be for at least £250 (anything less can be carried over until £250 is reached); and
• be submitted within one month of the period ending.

NB. Separate claims are required for each set of premises at which the eligible articles are produced.