Part 2 U.K.Alcohol Duty

Chapter 4 U.K.Other reliefs and exemptions

Spirits U.K.

77 Flavourings U.K.

(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—

  (a)

  the preparation of food for human consumption, or

  (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.

Commencement Information

I1 S. 77 not in force at Royal Assent, see s. 120(2)

I2 S. 77 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)