# Finance (No. 2) Act 2023, Section 51: Alcoholic products qualifying for draught relief

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

(1) “Qualifying draught products” means alcoholic products that—
(a) are of an alcoholic strength of less than 8.5%, and
(b) at the excise duty point are contained in, or are being transported to a place in the United Kingdom for the purpose of being transferred to, a large draught container.
(2) But alcoholic products that are produced in the United Kingdom by a person otherwise than in accordance with an approval under section 82 are not qualifying draught products.
(3) A “large draught container” means a container which—
(a) is of a capacity of at least 20 litres, and
(b) incorporates, or is designed to connect to, a qualifying system for dispensing individual drinks.
(4) For the purposes of subsection (3)(b), “qualifying system” means—
(a) a pressurised gas delivery system, or
(b) a pump delivery system.
(5) The Commissioners may by regulations—
(a) amend subsection (3)(a) so as to specify a different capacity;
(b) amend subsection (4) so as to add or remove, or to vary the description of, a qualifying system.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/51 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.