Finance (No. 2) Act 2023

51 Alcoholic products qualifying for draught relief

(1) “Qualifying draught products” means alcoholic products that—

(a) are of an alcoholic strength of less than 8.5%, and

(b) at the excise duty point are contained in, or are being transported to a place in the United Kingdom for the purpose of being transferred to, a large draught container.

(2) But alcoholic products that are produced in the United Kingdom by a person otherwise than in accordance with an approval under section 82 are not qualifying draught products.

(3) A “large draught container” means a container which—

(a) is of a capacity of at least 20 litres, and

(b) incorporates, or is designed to connect to, a qualifying system for dispensing individual drinks.

(4) For the purposes of subsection (3)(b), “qualifying system” means—

(a) a pressurised gas delivery system, or

(b) a pump delivery system.

(5) The Commissioners may by regulations—

(a) amend subsection (3)(a) so as to specify a different capacity;

(b) amend subsection (4) so as to add or remove, or to vary the description of, a qualifying system.