Revenue eBrief No.107/23
02 May 2023
Alcohol Products Tax and Reliefs Manual
The Alcohol Products Tax and Reliefs Manual has been updated in line with section 47 of the Finance Act 2021, which made a number of amendments to Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023.
Section 2 has been updated regarding the APT relief for small producers of Cider and Perry introduced by the Finance Act 2022. Material duplicated from the Administration and Control of Tax Warehouses Manual Part 2 - Breweries, Microbreweries and Cider Manufacturers manual has also been removed.
An update has also been included in Section 3 concerning the recent Quadrant Amroq CJEU case (C-332/21).