SPIR6020 - Eligibility for reduced rates
Producers, excise warehousekeepers and importers can听辫补测 a lower rate of Alcohol Duty if they have a qualifying draught product.听
Qualifying draught products are听alcoholic听products with a strength of less than 8.5%听ABV.听The products must also, at the excise duty point,听be听contained in听a large draught container or听be being transported to a place in the UK to听be put in a large draught container.听听
A large draught container is defined as a container with a capacity of at least 20 litres and has a pressurised gas delivery system or a pump delivery system (a qualifying system) or听is designed to connect to a qualifying system.听
If these qualifying conditions are not met, the full rate of alcohol duty will apply.听
A product produced by a person who is not approved by HMRC to do so are not qualifying draught products.听
A producer, excise warehousekeeper or importer can choose to pay the full rate of duty on a qualifying draught product (see 'if you repackage draught drinks' for further details)听