What is tax-relieved alcohol?
Tax-relieved alcohol is alcohol on which Alcohol Products Tax (APT) is not due. There are times when you can receive relief from APT, for example:
- if you use the alcohol, or alcohol product, for a specific purpose
- if it is unfit for human consumption.
You may receive relief from APT if you use the alcohol for the production of:
- any beverage, other than beer, not exceeding 1.2% volume
- flavours for the preparation either of foodstuffs or of beverages not exceeding 1.2% volume
- medicinal products
- foodstuffs, under certain conditions
- beer concentrate.
You may also receive a relief if the alcohol is:
- used as stores on board a ship or aircraft on a journey from a place in Ireland to a place outside Ireland
- denatured in line with Revenue requirements
- for use in the manufacture of any product not fit for human consumption where the alcohol has been:
- denatured in accordance with the requirements of any Member State applicable to that use
- the denatured alcohol has been incorporated into the product or is used for maintenance and cleaning of the manufacturing equipment used for the manufacturing process concerned
- verified to have been completely denatured in accordance with the requirements of another Member State where it has been released for consumption. These requirements must have been notified to the European Commission and accepted.
- for use for experimental, quality control, scientific or research purposes
- in the case of wine, beer or other fermented beverage, produced at home for personal use and not for sale
- for use for medical purposes in hospitals and pharmacies
- for use in an industrial process provided that the final product does not contain alcohol
- for use in the manufacture of a component which is not subject to APT
- for use in the manufacture of an oral hygiene product.
You must be authorised by Revenue if you wish to be in receipt of tax relieved alcohol. You can find out more about these authorisations in Setting up an excise business.
Next: What is denatured alcohol?