SPIR7020 - Eligibility for reduced rates

Alcoholic products are eligible for relief if 바카라 사이트�听听

  • they have听an alcoholic strength(ABV) of less than 8.5%,听听

  • are produced on small production premises, and听

  • are not produced under licence听

SPR is applicable in North Ireland if producers meet both the 4,500 hectolitre threshold for pure alcohol (and all other eligibility criteria), and individual production thresholds for the different product types.听听

More information on Northern Ireland eligibility can be found in the 바카라 사이트榗heck if your products are eligible바카라 사이트� section of the SPR guidance.听

Production premises are small production premises if 바카라 사이트撎�听

  • the amount of alcohol in all alcoholic products produced on those premises in the pervious years听is 4500 hectolitres or less,听

  • it is estimated that not more than听4500 hectolitres of alcohol in all alcoholic products will produced on those premises in the current year,听

  • less than half of the alcohol produced in听the previous year was contained in alcoholic products produced under licence, and听听

  • it is estimated that less than half of the alcohol produced in the current year will be contained in alcoholic products produced under licence.听

For group premises it is the aggregate听amount of alcohol听in alcoholic products produced, or estimated to be produced, for every set of premises in the production group.听

Alcohol contained in alcoholic products not eligible for SPR rates, eg. alcoholic products above 8.5% ABV must be included in the total alcohol production figures.听

Alcohol in alcoholic products spoilt or destroyed before the duty point should not be included in the听total alcohol production figures.听

For SPR the production year runs听from 1 February up to and including 31 January听of the following year.听听

In exceptional circumstances, officers听may accept certain alcoholic products or quantity of alcoholic products could听be disregarded when determining听바카라 사이트�听

  • the alcohol production amount, or听

  • estimated alcohol production amount,听

in relation to production premises for any production year.听

Exceptional circumstances will be something outside a producers control that results in听large scale destruction of product that has been produced and cannot be sold,听for example, a global pandemic resulting in a countrywide lockdown听or a fire on the production premises, We do not expect this provision will be needed very often.听

Products made under licence are not eligible for SPR. Products made under contract are.听

More information about SPR eligibility听including information about products under licence and products under contract听can be found in the SPR guidance.