Explanatory note

These Regulations come into force on 1st September 2008. They amend the Beer Regulations 1993 (S.I.1993/1228), the Cider and Perry Regulations 1989 (S.I.1989/1355) and the Wine and Made-wine Regulations 1989 (S.I.1989/1356).

Regulation 2 amends the Beer Regulations 1993.

Regulation 2(2) substitutes regulation 26. New regulation 26 replaces the entitlement of a registered brewer or registered holder to claim remission, repayment or drawback of duty in respect of any beer that has become spoilt or unfit for use, with a single entitlement to claim drawback, subject to complying with conditions set out in the Regulations or imposed by the Commissioners in a notice.

Regulation 2(3) revokes regulation 27 so as to remove the requirement that the spoilt beer has to be returned to the claimant’s premises.

Regulation 2(4) and (5) makes consequential amendments.

Regulation 2(6) substitutes regulation 30. It sets out the particulars that a claimant must enter in the spoilt beer record, in addition to those which the Commissioners may specify in a notice under regulation 33. It also provides that, if so required, the claimant must give notice of any planned destruction of spoilt beer and specifies the period of such notice.

Regulation 2(7) revokes regulation 31 so as to remove the restriction that a claim has to be above the minimum amount specified in that regulation.

Regulation 2(8) and (9) makes further consequential amendments.

Regulation 2(10) inserts new regulations 33A and 33B.

New regulation 33A provides for the removal of beer from a registered brewery without payment of duty for the purpose of destruction. It also provides for a duty point if the beer is applied to a purpose other than destruction and specifies the persons who are liable to pay the duty at that point.

New regulation 33B provides for the cancellation of drawback of duty if any condition to which a claim was subject is contravened, and prescribes the person liable to pay the duty where drawback is so cancelled.

Regulation 3 amends the Cider and Perry Regulations 1989.

Regulation 3(2) and (3) makes consequential amendments.

Regulation 3(4) amends regulation 23 so as to specify the persons who are liable to pay the duty where spoilt cider has been sent out from cider premises without payment of duty for the purpose of destruction and it is applied to some other purpose.

Regulation 3(5) substitutes regulations 25 and 26 by new regulations 25 to 29.

New regulation 25 replaces a cider maker’s entitlement to claim remission or repayment of duty in respect of cider that has become spoilt or unfit for use with a single entitlement to claim drawback of duty, subject to complying with conditions set out in the Regulations or imposed by the Commissioners in a notice.

New regulation 26 specifies those conditions set out in the Regulations to which a claim for drawback of duty is subject.

New regulation 27 specifies the period of notice which must be given, if so required, of any planned destruction of spoilt cider.

New regulation 28 provides that a claim for drawback of duty must be made on the cider maker’s return and, where more than one return is made for the same accounting period, on the return that relates to the premises in respect of which the return of duty was made.

New regulation 29 provides for the cancellation of drawback of duty if any condition to which a claim was subject is contravened, and prescribes the person liable to pay the duty where drawback is so cancelled.

Regulation 4 makes equivalent amendments to the Wine and Made-wine Regulations 1989 in respect of a claim for drawback of duty on wine and made-wine that has become spoilt or unfit for use to those made to the Cider and Perry Regulations 1989 described above.

Regulation 5 amends the Excise Goods (Drawback) Regulations 1995 (S.I.1995/1046) (“the Drawback Regulations”) to provide that where a person is entitled to make a claim for drawback of duty under the above provisions he must make a claim in accordance with those provisions and not in accordance with the Drawback Regulations.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen