Revenue eBrief No. 266/24

30 October 2024

Updates to The Administration and Control of Warehouses Manual Part 2 – Breweries, Microbreweries and Cider Manufacturers

The following Tax and Duty Manuals (TDMs) related to Alcohol Products Tax have been revised:

The Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers updated as follows:

• Title amended to “The Administration and Control of Warehouses Manual Part 2 – Breweries, Microbreweries, Cider and Perry Manufacturers”.
• The contents of Notice No. 1888 – Relief from Alcohol Products Tax for beer produced in qualifying microbreweries and cider and perry produced by qualifying small producers are incorporated.  Notice No. 1888 is withdrawn upon publication of this manual.
• Information that was repeated for each product section in the previous edition, e.g., legislation etc., has been consolidated in Section 1 – General which includes a new paragraph 1.10, on Automated Import System (AIS) codes with the relevant codes and corresponding Excise Reference Numbers listed in Appendix 5.
• Amended references to the Control of Excisable Products Regulations 2010 ( S.I. No. 146 of 2010 ) and the Control of Excisable Products (Amendment) Regulations 2013 ( S.I. No. 368 of 2013 ) with the Control of Excisable Products Regulations 2024 (S.I. No 36 of 2024).
• Revisions to paragraphs concerning EMCS Administrative Documents and Messages to include amendments made by:
  • Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 as regards the messages concerning the movement of excise goods under suspension of excise duty.
  • Commission Implementing Regulation (EU) 2024/355 of 23 January 2024 amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate for independent small producers of alcoholic beverages and the self-certification by those producers in the administrative documents.

Revisions to the TDM Administration and Control of Tax Warehouses Manual: Part 3 Distilleries includes:

• A new paragraph 1.2 Associated Tax and Duty Manuals, citing the manuals which incorporate withdrawn Public Notices.
• Revisions to paragraph 1.3 Legislation, including links to non-statutory consolidated versions of the Finance Acts of 2001 and 2003.

The Alcohol Products Tax and Reliefs Manual TDM has been revised as follows:

• Paragraph 3.2.3 Relief from Alcohol Products Tax for Certain Small Producers, revised to include references to the full range of Alcoholic Products and to Third Countries in the context of small producer reliefs.
• Appendix 4 – CN Codes inclusion of an additional note on the top of the table to clarify AIS codes and minor revisions to the CNs for Scotch Whiskey to distinguish it from other Whiskey products.