# The Alcoholic Products (Excise Duty) Regulations 2023, Regulation 28: Determination of the amount of alcohol duty paid


(1) Save as the Commissioners may otherwise allow, the amount of alcohol duty paid in respect of a spoilt alcoholic product is to be determined by reference to—
(a) its quantity, determined in accordance with paragraph (2),
(b) its alcoholic strength, determined in accordance with paragraph (3), and
(c) the rate of alcohol duty charged upon it.
(2) The quantity of a spoilt alcoholic product is—
(a) in a case where an alcoholic product is returned to the approved premises in the same containers in which it left those premises and from which no alcoholic product has been removed, the quantity of that product on which alcohol duty was charged, and
(b) in any other case, the quantity of alcoholic product on which alcohol duty was paid that has been destroyed.
(3) The alcoholic strength of a spoilt alcoholic product is the alcoholic strength by reference to which alcohol duty was charged on the alcoholic product.

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Source: https://www.legislation.gov.uk/uksi/2023/806/regulation/28 (the official version)
Page: https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.