Revenue eBrief No. 086/25
16 April 2025
Alcohol Products Tax and Reliefs
The following Tax and Duty manuals related to Alcohol Products Tax have been revised to account for the commencement on 1 March 2025 of section 78D of the Finance Act 2003, (as inserted by section 69 (1) (c) of the Finance Act 2024). To provide relief, subject to conditions, on Alcohol Product Tax (APT) paid to small producers of other fermented beverages (OFB), including cider and perry:
To facilitate the new scheme, Excise Reference Numbers (ERN) and Automated Import System (AIS) Codes have been revised and updated as set out in:
- Appendix 2 and Appendix 5 of the Alcohol Products Tax and Reliefs manual, and
- Appendix 5 of the Administration & Control of Tax Warehouses Part 2 – Breweries, Microbreweries, Cider and Perry Manufacturers manual.