The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

Cider and Perry

3.—(1) Amend the Cider and Perry Regulations 1989(1) as follows.

(2) In regulation 4 (interpretation), after the entry for “registered”, insert—

““return” means a return that is required to be furnished in accordance with regulation 23;”.

(3) In the proviso to regulation 12 (removal without payment of duty), after “regulation 23(2)” insert “or, as the case may be, regulation 23(7)”.

(4) In regulation 23 (furnishing of returns and payment of duty) after paragraph (6) insert—

“(7) Where, for the purposes of destruction,—

(a) the Commissioners have allowed spoilt cider to be sent out from cider premises without payment of duty; and

(b) an excise duty point arises under the proviso to regulation 12 above,

the person liable to pay the duty shall be the person holding the cider at the excise duty point.

(8) Where paragraph (7) applies, the maker who sent the cider out without payment of duty shall be jointly and severally liable to pay the duty with the person specified in that paragraph.”.

(5) For regulations 25 and 26 (relief from duty on spoilt cider) substitute —

“Drawback of duty

25.— (1) Where—

(a) any cider has been sent out or removed from cider premises;

(b) the cider has become spoilt or otherwise unfit for use; and

(c) the Commissioners are satisfied that the cider has not been and will not be consumed in the United Kingdom,

then, subject to paragraph (2) below, the maker shall be entitled to drawback of duty in respect of the cider.

(2) The maker must comply with the conditions set out in this part of these Regulations and with such other conditions (if any) as the Commissioners see fit to impose in a notice published by them and not withdrawn by a further notice.

Conditions for drawback of duty

26.— (1) A maker claiming drawback of duty must—

(a) satisfy the Commissioners that—

(i) duty has been paid on the spoilt cider;

(ii) he was the person who paid that duty; and

(iii) the duty has not been repaid or drawn back;

(b) subject to paragraph (3) below, destroy the spoilt cider so that it is rendered unsaleable as a beverage to the satisfaction of the Commissioners;

(c) if the Commissioners so require, give to them prior notice of any planned destruction; and

(d) keep and preserve such records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

(2) For the purposes of paragraph (1)(a), duty shall be deemed to have been paid on the spoilt cider if it is accounted for on the return for the same accounting period as that in which the claim for drawback of duty in relation to that cider is made.

(3) A maker may re-process spoilt cider in a manner which is satisfactory to the Commissioners, but no claim for drawback of duty shall be made for any spoilt cider to which this paragraph applies unless and until the re-processing of that cider has commenced.

(4) No claim for drawback of duty shall be allowed in respect of any spoilt cider that has been adulterated or diluted since it was sent out from cider premises.

(5) No claim for drawback of duty shall be made if the event giving rise to the claim occurred more than three years after the duty on the cider in question was paid.

Notice of destruction

27.   The period of notice which the Commissioners may require of any planned destruction shall be—

(a) two clear business days, in the case of destruction at cider premises; or

(b) five clear business days, in the case of destruction at any other premises.

Claims

28.— (1) A maker shall make a claim for drawback of duty to the Commissioners on his return.

(2) Where, by virtue of his being registered in respect of more than one cider premises, he makes more than one return for the same accounting period, he shall make the claim on the return relating to the premises in respect of which the return of duty was made.

Cancellation of drawback

29.— (1) The Commissioners may at any time cancel drawback of duty granted in accordance with these Regulations where they are satisfied that a contravention of any condition imposed by or under these Regulations has taken place.

(2) Where drawback of duty has been cancelled in accordance with paragraph (1), the person to whom sums were paid or credited in respect of the drawback shall be liable to the Commissioners for such sums and that person is the prescribed person for the purposes of section 2 (3A) of the Finance (No.2) Act 1992.”.

(1)

S.I. 1989/1355; a relevant amending instrument is S.I. 2007/4.