Regulation 26 Requirement to make a returnF1

(1)

Subject to paragraph (4), paragraph (2) applies to all persons approved under section 82 of the Act to carry out a relevant activity.

(2)

Save as the Commissioners may otherwise allow, a person to whom this paragraph applies must make a return to the Commissioners in respect of each calendar month.

(3)

A return under paragraph (2) must—

(a)

show the amount of alcohol duty payable, including where no amount is payable, in respect of each relevant activity during that period,

(b)

be accompanied by a declaration signed by the person making it that the return is true and complete,

(c)

be made in such form and manner, and contain such information, as may be specified in a notice published by the Commissioners, and

(d)

be made on or before the 15th day of the calendar month following the month to which the return relates.

(4)

A person to whom paragraph (5) applies is not required to make a return under paragraph (2).

(5)

This paragraph applies where—

(a)

a person is approved under section 82 of the Act to produce cider,

(b)

that person produces no other alcoholic products, and

(c)

in relation to amounts of cider produced by that person on—

(i)

non-group premises, neither the alcohol production amount for the previous year nor the estimated alcohol production amount for the current year exceeds 5 hectolitres, and

(ii)

group premises, neither the aggregate of the alcohol production amount, in relation to every set of premises in the production group, for the previous year nor the aggregate of the estimated alcohol production amount, in relation to every set of premises in the production group, for the current year exceeds 5 hectolitres.

(6)

Paragraph (7) applies to a person approved under section 82 of the Act to produce spirits.

(7)

A person to whom this paragraph applies must make a return to the Commissioners in respect of any spirits produced for each period of a calendar quarter—

(a)

on or before the 15th day of the month following the end of the calendar quarter to which the return relates, and

(b)

in such form and manner, and containing such information, as may be specified in a notice published by the Commissioners.

(8)

In paragraph (7), “calendar quarter” means a period of 3 months beginning with 1 January, 1 April, 1 July or 1 October.

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)