AIR4090 - Alcoholic Ingredients Relief: Technical guidance: Can relief be claimed on behalf of another trader?

No. Relief can only be claimed by the person or company actually manufacturing the finished product.

Where duty paid alcohol is used in the manufacture of semi-finished products the duty charge should be passed on to the manufacturer of the final product. If the final product qualifies as an eligible product for relief, the manufacturer of that product can submit a claim for repayment of the duty.