Regulation 25 Time and method of paymentF1
Subject to paragraph (2), and save as the Commissioners may otherwise allow, alcohol duty must be paid at the excise duty point.
Where the person liable to pay the duty is an approved person, and save as the Commissioners may otherwise direct, the duty must be paid on or before the 25th day of the month following the month in which the duty point occurs, provided that—
where the date that the duty must be paid would otherwise fall on a day that is not a business day, the duty must instead be paid on or before the business day falling immediately before that date, and
where required by the Commissioners, the duty is secured by a guarantee.
The Commissioners may specify in a notice the method by which alcohol duty is to be paid.
Where the Commissioners publish a notice under paragraph (3), duty must be paid to them in accordance with that notice.
Annotations
Textual amendments
- F1
Pts. 6-10 inserted (1.2.2025) by The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 (S.I. 2024/1186), regs. 1, 2(3)