{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-31",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-31.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "regulation/31",
  "kind": "regulation",
  "number": "31",
  "heading": "Record-keeping: repayment claims",
  "text": "(1) Any claimant making a repayment claim must keep a spoilt alcoholic product record (“the spoilt alcoholic product record”) in respect of each claim—\n(a) containing such information as may be specified in a notice published by the Commissioners, and\n(b) containing a declaration that alcohol duty has been paid on the spoilt alcoholic product and the amount of that payment.\n(2) The claimant must enter in the spoilt alcoholic product record—\n(a) the date, time, place and method of destruction of the spoilt alcoholic product (if applicable),\n(b) the quantity of the spoilt alcoholic product,\n(c) the alcoholic strength of the spoilt alcoholic product, and\n(d) the rate of alcohol duty charged upon the alcoholic product.\n(3) The claimant must retain the records required under paragraph (1) for at least 6 years, or such lesser period as the Commissioners may otherwise allow, from the date of the repayment claim.\n(4) The claimant must allow any officer of Revenue and Customs to inspect, copy or remove for a reasonable period records or documents relating to spoilt alcoholic products.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pts. 6-10 inserted (1.2.2025) by The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 (S.I. 2024/1186), regs. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/regulation/31",
    "retrieved_at": "2026-10-28T21:42:35.446156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}