Revenue eBrief No. 152/22

02 August 2022

Movement of excisable products manual updated

Following on from amendments to the Finance Act 2003 made under section 43 of the Finance Act 2021 including the introduction of the Certification System for Small Alcohol Producers by section 78B of the 2003 Act and changes to sections 77(c) and 77(d) of that Act regarding Denatured Alcohol the following Tax and Duty Manuals have been updated

• The Movement of Excisable Products Manual
• The Administration & Control of Tax Warehouses Manual Part 2 – Breweries, Micro-Breweries and Cider Manufactures
• The Alcohol Products Tax and Reliefs Manual
  • Guidance is also provided regarding the judgement given in the Y GmbH case (C‑668/20) concerning alcoholic products used in the flavouring of foodstuffs.