HMRC Updates Policy on Alcohol Duty for Cooking Alcohols with 5% ABV or Less

• HMRC updated policy on alcohol duty for certain cooking alcohols with 5% ABV or less
• Change follows a First-tier Tribunal decision involving Gourmet Classic Limited
• Cooking alcohols with added salt or seasonings are considered food
• Eligible for alcohol ingredients relief scheme
• No alcohol duty for importing such cooking alcohols into the UK
• No duty payable when goods leave an excise warehouse
• Duty can be reclaimed for qualifying cooking alcohols produced in the UK from duty paid alcohol

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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