# The Alcoholic Products (Excise Duty) Regulations 2023, Regulation 5: Relief from duty for undrinkable sediment

Extent: E+W+S+N.I.

(1) This regulation applies to undrinkable sediment.
(2) Undrinkable sediment is relieved at the excise duty point from alcohol duty.
(3) Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.
(4) In this regulation—
“cask-conditioned alcoholic product” means alcoholic product which undergoes fermentation in the cask from which it is served for consumption;
“undrinkable sediment” means such part of a cask-conditioned alcoholic product as cannot be consumed.

---
Source: https://www.legislation.gov.uk/uksi/2023/806/regulation/5 (the official version)
Page: https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.