Part 2Alcohol Duty

Chapter 4Other reliefs and exemptions

Spirits

I1I277Flavourings

1

Alcohol duty is not charged on spirits contained in food and drink flavourings.

2

In this section—

  • “food and drink flavourings” means any qualifying flavourings which are for use in—

    1. a

      the preparation of food for human consumption, or

    2. b

      the preparation of any beverage of an alcoholic strength not exceeding 1.2%;

  • “qualifying flavourings” means any products falling within commodity code 3302 of the customs tariff established by regulations made under section 8 of TCTA 2018.