Part 2Alcohol Duty
Chapter 2Draught relief
I1I252Repackaging qualifying draught products
1
For the purposes of this section, qualifying draught products are “repackaged” if—
a
they are transferred to containers that are not large draught containers, but
b
are not transferred in the course of serving a beverage for immediate consumption.
2
A person may not repackage qualifying draught products on any premises in the United Kingdom unless—
a
the repackaging is authorised, or
b
alcohol duty was charged on the products at the full rates, in accordance with an election under section 50(2).
3
Repackaging is “authorised” if it is carried out by a person who is—
a
approved and registered under section 100G of CEMA 1979 by virtue of regulation 3 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (S.I. 1999/1278), or
C1b
approved under section 82 (producers of alcoholic products).
4
Where the repackaging of qualifying draught products is authorised, an amount equal to the duty shortfall is treated, for the purposes of this Part, as an amount of alcohol duty charged on the repackaged products.
5
In this section and in section 53, the “duty shortfall” in relation to repackaged qualifying draught products is the difference between—
a
the alcohol duty payable on the alcoholic products under section 50(1) (draught products: reduced rates), and
b
the alcohol duty that would have been payable on the alcoholic products under section 48 (rates) if they had not, at the excise duty point, been qualifying draught products.
6
For the purposes of subsection (2), the Commissioners may by regulations require a person to provide, on the supply to another person of qualifying draught products in respect of which an election under section 50(2) has been made, information or documents, of a description specified by or under the regulations, as evidence that duty has been charged at the full rates.