Part 2Alcohol Duty

Chapter 2Draught relief

I1I250Qualifying draught products: reduced rates

1

Alcohol duty is charged on qualifying draught products at the reduced rates shown in Schedule 8 (instead of at the rates shown in Schedule 7 (the “full rates”)).

2

But a person liable to pay alcohol duty on qualifying draught products may, for the purposes of section 52(2), elect for duty to be charged at the full rates.