IE
S.I. No. 379/2004 - Alcohol Products Tax Regulations, 2004
Table of Provisions (45)
Statutory Text (45 Articles)
1. Invoices, credit notes, debit notes, receipts and other records of payment.
2. Records relating to all alcohol products received and delivered, including those in relation to imports and exports.
3. Statements of account, profit and loss, trading and management accounts and reports, balance sheets and trading forecasts.
4. Production schedules and reports, and other records relating to such schedules and reports.
5. Product specifications and records of any analysis of alcohol products, worts or materials.
6. Stock accounts and other stocktaking records, including those relating to measurement of quantity and strength.
7. Records relating to any relief from, or repayment of, tax and to any claim for such relief or repayment.
8. Internal and external auditors reports.
9. Any other record relating to alcohol products, which is kept for a business purpose.
GIVEN on 14 June 2004.
JOSEPHINE FEEHILY,
Revenue Commissioner.
EXPLANATORY NOTE.
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
These Regulations consolidate and modernise the various alcohols excise regulations and implement the provisions of Chapter 1 of Part 2 of the
Finance Act, 2003
, which consolidated and modernised the corresponding primary legislation.
1
O.J. No. L 262 of 27.7.1976, p. 143
2
O.J. No. L 262 of 27.7.1976, p. 149
1
O.J. No. L 262 of 27.7.1976, p. 143
1
O.J. No. L 316 of 31.10.1992, p. 21
10. Alcohol products on which tax has been paid may be returned to a tax warehouse, and the tax paid refunded or remitted, where the proper officer is satisfied that—
(
a
) such alcohol products have become contaminated,
(
b
) the alcohol products are returned for the purpose of export or shipment for use as stores, or
(
c
) exceptional circumstances apply and they consider it proper to so allow.
PART 3
Conduct of Processes
Conditions and requirements.
11. Without prejudice to any other provisions, a producer of alcohol products shall comply with such conditions and requirements as the Commissioners may reasonably impose in relation to such production.
Distillation periods.
12. (1) Distillation shall be carried out in separate distillation periods and a distiller must record and notify the dates of commencement and conclusion of such periods in such manner as a proper officer may require.
(2) Except where a proper officer may otherwise allow, a distillation period shall not exceed five weeks.
(3) A distillation period shall commence on the date when production of the first of the wort in the process commences, and shall end when all the wort has been distilled and account has been taken of all the spirits produced.
(4) Except where a proper officer may otherwise allow, the spirits produced in any distillation period may not be mixed with any other substance until account has been taken of such spirits to the satisfaction of a proper officer.
Distillation processes.
13. Except where the Commissioners may otherwise allow—
(
a
) no material may be used in the making of any wort or wash which prevents or inhibits the accurate determination of the gravity of such wort or wash,
(
b
) a saccharometer of an approved type must be used to determine the gravity of any wort or wash,
(
c
) no yeast or other material capable of causing fermentation may be added to any wort or wash other than in a fermentation vessel or yeast production vessel, and
(
d
) after the completion of the distillation process, spirits may be delivered from the spirit receiver only to a designated spirit store where account can be taken.
PART 4
Quantity and Strength of Alcohol Products
Quantity of alcohol products.
14. For tax purposes, the quantity of any alcohol product in any vessel is that determined in such manner as the Commissioners may from time to time direct.
Determination of strength.
15. The % vol of alcohol products shall be determined in accordance with Regulations 16, 17 or 18 or by such other method as the Commissioners may require or allow in any particular case.
Distillation method.
16. (1) To determine the % vol of an alcohol product by the distillation method, a definite volume of the product shall first be distilled. Distilled water shall then be added to the resulting distillate so that the volume is equal to the volume before distillation, and the density shall then be ascertained. The % vol shall be taken to be the % vol, which, in the table contained in Schedule 2, corresponds to that density, and where the density falls between two consecutive numbers in that table, the % vol shall be determined by linear interpolation.
(2) All measurements and readings taken under paragraph (1) must be at 20°C.
(3) Where any substance other than alcohol causes a determination under paragraph (1) to be inaccurate, the Commissioners may allow such adjustments to that method as are required in order to produce an accurate determination.
Gas Chromatography method.
17. In the case of denatured alcohol products the % vol shall be determined by means of gas chromatography.
Spirits — Alcohol tables method.
18. The % volume of spirits constituted from distilled ethyl alcohol and water may be determined by means of the EEC Alcohol Hydrometer, used in conjunction with—
(
a
) the Practical Alcohol Tables, and
(
b
) a thermometer, graduated to 0.5°C, of the type required to be used with the EEC Alcohol Hydrometer in accordance with paragraph 9 of the Annex to Council Directive No. 76/765 EEC of 27 July, 1976
1
.
Discrepancy between actual strength and strength recorded.
19. Where the strength of any alcohol product recorded in any accounts, returns or other records required by these Regulations is greater than the strength determined in accordance with these Regulations, the strength of such alcohol product shall, unless the Commissioners otherwise allow and subject to compliance with such conditions as they may think fit to impose, be taken as the strength so recorded.
Increase in strength after taxation.
20. Where the strength of beer or an other fermented beverage is expected to increase after packaging, the strength of the beer or other fermented beverage shall be determined as the strength it is reasonably expected to be when sold to the final consumer or otherwise supplied for consumption.
PART 5
Records
Records to be kept.
21. (1) Every authorised warehousekeeper and every importer shall keep, in such form as the Commissioners may require, all records specified in Schedule 3.
(2) An authorised warehousekeeper, who is the owner of a tax warehouse, shall furnish the returns and accounts (including the returns and accounts of any authorised warehousekeepers who are tenants of the tax warehouse concerned) required by Regulations 22 to 25.
Home consumption account.
22. An authorised warehousekeeper shall keep a monthly account of all alcohol products delivered from the tax warehouse for consumption in the State showing, for each category of alcohol product, the quantities delivered and the rates and amounts of alcohol products tax and VAT payable.
Consumption returns.
23. (1) An authorised warehousekeeper shall furnish to a proper officer a return, in such form as the Commissioners may require, of the alcohol products tax and VAT payable on each category of alcohol product delivered from the tax warehouse or otherwise released for consumption during the course of a calendar month, and such return shall be received not later than—
(
a
) in the case of a production warehouse in which beer and cider is produced, the eighth working day of the following month, and
(
b
) in all other cases, the second working day of the following month.
(2) A separate return under paragraph 1 shall be completed for each tax warehouse and for every warehousekeeper who is a tenant in such tax warehouse.
(3) The return under paragraph 1 is required even where there are no deliveries or other releases for consumption during a calendar month.
Stock accounts.
24. (1) An authorised warehousekeeper shall keep, in such form as the Commissioners may require, a stock account of all alcohol products produced in, received into, held in and delivered from the tax warehouse.
(2) The stock account to be kept under paragraph (1) shall, in respect of each category of alcohol product, show the dates of receipts and deliveries, and in the case of a production warehouse the dates of production.
(3) An entry in the stock account shall be made not later than 12 noon on the next working day following that on which production, receipt or delivery of the alcohol products occurred.
Stock return.
25. (1) An authorised warehousekeeper shall, in respect of each calendar month, furnish a stock return in such form as the Commissioners may require, showing for all alcohol products of each category in a tax warehouse—
(
a
) the stock balance brought forward from the previous month or other period,
(
b
) the quantities received and produced,
(
c
) the quantities delivered from the tax warehouse and the quantities otherwise disposed of, and
(
d
) the closing balance.
(2) A return under paragraph (1) must be received not later than—
(
a
) in the case of a production warehouse in which beer or cider is produced, the tenth working day of the following month, and
(
b
) in all other cases, the fifth working day of the following month.
Alterations to records.
26. (1) In respect of any record required to be kept by or under these Regulations, a person must not—
(
a
) obliterate any entry,
(
b
) make any entry which is untrue in any particular, or
(
c
) alter or cancel any entry except for the purpose of correcting an error.
(2) Any alterations or cancellations for the purpose of correcting an error shall only be made in a manner that does not render illegible, in part or in whole, the original entry.
Preservation of records.
27. Except where the Commissioners may otherwise allow or require, the records required to be kept by or under these Regulations must—
(
a
) be preserved for a period of not less than 6 years from the date of the last entry in such records, and
(
b
) be kept either at the registered place of business, or tax warehouse of the warehousekeeper or importer, or at such other place as the Commissioners may in any case allow.
PART 6
Payment and Repayment of Tax
Rate of tax chargeable.
28. Tax shall be chargeable on alcohol product released for consumption at the rate in force for alcohol products of that category at the time of their release.
Deferment.
29. (1) In order to obtain permission, under section 76(2) of the Act of 2003, to defer payment of tax, a person shall—
(
a
) apply in writing to the Commissioners for such permission, and
(
b
) provide such security as the Commissioners may require.
(2) The Commissioners may withdraw, or vary the terms of, any permission granted.
Repayments generally.
30. (1) Subject to such conditions as they may think fit to impose, the Commissioners may repay, in whole or in part, the tax paid on alcohol products to which sections 77 or 78 of the Act of 2003, or sections 104 or 105 of the Act of 2001 refer.
(2) A claim by a person for the repayment of tax in accordance with paragraph (1) shall—
(
a
) be made to a proper officer, in writing or in such form as the Commissioners may specify for the purpose, and
(
b
) contain the following information in relation to the alcohol product which is the subject of the claim
(i) the name and address of the owner,
(ii) the classification, description, strength and quantity,
(iii) the amount of tax, which was charged or paid,
(iv) such other particulars as a proper officer may from time to time require in any particular case.
Repayment of tax on spoilt alcohol products.
31. (1) Without prejudice to the generality of Regulation 30, an application for remission or repayment of tax on an alcohol product which has become spoilt shall be made to the proper officer and shall contain the following—
(
a
) the name and address of the applicant,
(
b
) the name and address of any other person returning or delivering such product for destruction or disposal,
(
c
) details, including any relevant identifying marks, of each vessel in which such alcohol product is returned or delivered,
(
d
) the classification, description, strength and quantity of the alcohol product in each such vessel,
(
e
) the amount of tax which was charged or paid on such alcohol product,
(
f
) a statement, signed by the applicant, that—
(i) all of the alcohol product is either unmarketable or unfit for human consumption or use by reason of quality, and
(ii) in the case of beer and cider, that no part of the returned product consists of waste product or bottoms, other than bottoms occurring naturally in the vessel in which the beer or cider is returned, and
(
g
) any other information or declaration as such officer may, in any particular case, require.
(2) Unless the Commissioners otherwise allow, and under such conditions as they may impose, any spoilt alcohol product which is the subject of a repayment application shall be retained in the vessel or vessels in which it was released for consumption until it is either destroyed or otherwise disposed of, or returned to a tax warehouse for such destruction or disposal.
(3) The amount of tax to be remitted or repaid on any spoilt alcohol product shall be determined either by reference to the particulars given in the application referred to in paragraph (1) or in accordance with a determination of classification, quantity and strength of such product by a proper officer.
(4) Subject to such conditions as the proper officer may impose, any spoilt alcohol product in respect of which an application has been allowed under this Regulation shall, at the expense of the applicant and in the presence of an officer if the proper officer so requires, be destroyed or otherwise disposed of.
PART 7
Denatured Alcohol Products
General.
32. (1) In order to qualify for relief from tax under section 77(
b
), (
c
) or (
d
) of the Act of 2003—
(
a
) spirits shall be denatured in accordance with Regulation 33,
(
b
) alcohol products other than spirits shall be denatured in accordance with such process as the Commissioners may approve, and subject to such conditions as they may require, in any particular case.
Processes for denaturing of spirits.
33. (1) (
a
) Mineralised methylated spirits are to be produced by mixing 90 parts by volume of spirits with 9.5 parts by volume of wood naphtha and 0.5 parts by volume of crude pyridine. To every 450 litres of this mixture there shall be added 700 milligrammes of methyl violet dye, and 0.375% (of the final volume of the mixture) petroleum oil. Ten parts methyl alcohol may be substituted for the wood naphtha and crude pyridine.
(
b
) Industrial methylated spirits are to be produced by mixing 95.75 parts by volume of spirits with 4.25 parts by volume of either wood naphtha or methyl alcohol.
(
c
) Spirits for use in industrial processes may also be denatured by mixing—
(i) 99.5 parts by volume of spirits with 0.5 parts by volume of diethyl phthalate,
(ii) 98 parts by volume of spirits with two parts by volume of n-propanol, or
(iii) 999 parts by volume of spirits with one part by volume of tertiary butyl alcohol. To every millilitre of this mixture 10 microgrammes of Bitrex must be added.
(
d
) Where it is shown to their satisfaction that spirits denatured by a process approved by another Member State have been used in the production of a product not fit for human consumption, and such product is imported into the State, the Commissioners shall approve such process.
(
e
) Where it is shown to their satisfaction that spirits have been completely denatured by a process approved by another Member State, and where such process has been notified to the European Commission and accepted in accordance with paragraphs 3 and 4 of Article 27 of the Directive, the Commissioners shall approve such process.
(
f
) In the case of products not fit for human consumption, the Commissioners may in any particular case approve a process other than those described at paragraphs (1)(
a
), (1)(
b
), (1)(
c
), (1)(
d
) or (1)(
e
) for the denaturing of the spirits used in such production.
(2) Mineralised methylated spirits fully denatured in accordance with Article 27(1)(
a
) of Directive 92/83/EEC
1
may be sold to licensed retailers.
(3) Spirits denatured in accordance with paragraph (1)(
b
), (1)(
c
) or (1)(
d
) may only be delivered for specific uses to authorised receivers.
(4) Except where the Commissioners may otherwise allow, the strength of spirits used in the production of denatured spirits must be at least 85% vol.
Deliveries
34. (1) The Commissioners may, in any particular case, set limits for the quantities in which denatured spirit or spirits intended for denaturing may be delivered.
(2) An authorised warehousekeeper or authorised distributor may deliver denatured spirits only to authorised distributors, authorised receivers and, in the case of mineralised methylated spirits, to persons licensed to retail such spirits.
Authorisation of receivers and distributors of denatured spirits.
35. (1) A person shall only be approved as an authorised receiver or an authorised distributor of denatured spirits where such person—
(
a
) provides such security as the Commissioners may require in any particular case, and
(
b
) can retain such spirits at a secure premises or place.
(2) Every application for approval as an authorised receiver or as an authorised distributor of denatured spirits must be made to the proper officer in such form and manner as the Commissioners may require, and must contain—
(
a
) a full description of the type of such spirits and the annual quantity required,
(
b
) the purposes for which the spirits are to be used, and
(
c
) such information as the Commissioners may from time to time require.
Delivery procedure and documentation.
36. (1) An authorised warehousekeeper or authorised distributor may only deliver—
(
a
) denatured spirits to an authorised distributor or authorised receiver upon receipt of an approved requisition form consisting of three copies, referred to in this Regulation as “copy 1”, “copy 2” and “copy 3”, duly completed and signed by such distributor or receiver and accompanied by a copy of the authorisation of such distributor or receiver, or
(
b
) mineralised methylated spirits to persons licensed to retail such spirits, in quantities not greater than 800 litres, and on receipt of an approved requisition form, duly completed and signed by such retailer.
(2) Before the products are consigned the authorised warehousekeeper or authorised distributor must complete and sign the appropriate section of the requisition form, retain copy 1 and send copies 2 and 3 with the consignment to the consignee.
(3) This Regulation does not apply where the product is delivered from a tax warehouse for use in another part of the premises in which such warehouse is located and where the consignor is also the authorised receiver.
Authorised receivers and distributors — requirements.
37.—(1) An authorised receiver of denatured spirits shall, in respect of all such spirits ensure that—
(
a
) no quantity in excess of that allowed by the authorisation is requisitioned,
(
b
) copy 2 and copy 3 of the requisition form referred to in Regulation 36 are endorsed with particulars of the denatured spirits received, copy 2 is retained, and copy 3 is returned to the consignor,
(
c
) such spirits are used for no purpose other than that for which authorisation has been granted,
(
d
) in the case of any spirits recovered in the course of usage of denatured spirits, such spirits are denatured again in an approved manner and returned to stock,
(
e
) an account is kept of all such spirits received and used, and of any spirits recovered in the course of such usage, and
(
f
) at the end of each year, or as the proper officer may allow or require, a return is furnished to such officer showing the opening and closing balances in the account under subparagraph (
e
), and all denatured spirits received and used during such period.
(2) An authorised distributor of denatured spirits shall, in respect of all denatured spirits received by such distributor, comply with the requirements set down for authorised receivers under paragraph (1)(
a
) and (1)(
b
), and shall also ensure that—
(
a
) in respect of denatured spirits consigned by such distributor, any copy 3 of the form referred to in Regulation 36, endorsed and returned by the consignee under paragraph (1)(
b
), is retained,
(
b
) an account is kept of all denatured spirits received, and distributed, and
(
c
) at the end of each year, or as the proper officer may allow or require, a return is furnished to such officer showing the opening and closing balances in the account kept under paragraph (2)(
b
) and all denatured spirits received and distributed during such period.
Licensed retailers.
38. A person licensed as a retailer of methylated spirits under section 27 of the Revenue Act 1889 may only received mineralised methylated spirits packaged for retail to the public and—
(
a
) shall not hold a quantity greater than 800 litres,
(
b
) shall, in respect of all such spirits received, retain copy 2 of the form referred to in Regulation 36 and maintain a record,
(
c
) shall not retail to any one person at any one time a quantity greater than 20 litres.
PART 8
Delivery of Tax Relieved Undenatured Alcohol Products
General.
39. (1) The Regulations in this Part do not apply to denatured alcohol products.
(2) An authorised warehousekeeper may only deliver tax-relieved alcohol products to authorised receivers.
Authorisation of receivers.
40. (1) A person shall only be approved as an authorised receiver where such person—
(
a
) provides such security as the Commissioners may require in any particular case, and
(
b
) can retain the tax-relieved product at a secure premises or place.
(2) Every application for approval as an authorised receiver shall be made to the proper officer in such form and manner as the Commissioners may require, and shall contain—
(
a
) a full description of the type of alcohol product including the % vol, and the annual quantity required,
(
b
) the purpose for which the alcohol products are to be used and the specific basis for relief under section 77 of the Act of 2003,
(
c
) in the case of tax-relieved alcohol products for use in a production process under Section 77(
a
) of the Act of 2003, details of the production process including formulae and the alcohol content, if any, of the finished product,
(
d
) evidence that the alcohol products to be received can be held and used at a secure premises or place, and
(
e
) such information as the Commissioners may from time to time require.
Delivery procedure and documentation.
41. (1) An authorised warehousekeeper may only deliver tax-relieved alcohol products on receipt of an approved requisition form, consisting of 3 copies referred to in this Regulation as “copy 1”, “copy 2” and “copy 3” duly completed and signed by the authorised receiver and accompanied by a copy of the authorisation of such receiver.
(2) Before the products are consigned the authorised warehousekeeper shall complete and sign the appropriate section of the requisition form, retain copy 1 and send copies 2 and 3 with the consignment to the consignee.
(3) This Regulation does not apply where the product is delivered from a tax warehouse for use in another part of the premises in which such warehouse is located and where the consignor is also the authorised receiver.
Authorised receiver — requirements.
42. An authorised receiver shall, in respect of all taxrelieved alcohol products, ensure that—
(
a
) no quantity in excess of that allowed by the authorisation is requisitioned,
(
b
) access is confined to persons responsible for their security and use,
(
c
) such products are used solely for the purpose for which authorisation has been granted,
(
d
) all copies 2 and 3 of the requisition form referred to in Regulation 41 are endorsed with particulars of the product received, copy 2 is retained, and copy 3 is returned to the consignor,
(
e
) an account is kept of all such products received and used, and of any product recovered in the course of such usage,
(
f
) all such products recovered are either returned to stock or disposed of in a manner approved by the proper officer, and
(
g
) at the end of each year, or such other period as the proper officer may allow or require, a return is furnished to such officer, showing the opening and closing balances in the account under paragraph (
e
) and all such products received and used during such period.
PART 9
Miscellaneous
43. (1) Any return or declaration required by these Regulations of an authorised warehousekeeper, authorised distributor or authorised receiver shall be signed—
(
a
) in the case of a natural person, by such natural person or by a person authorised in writing to sign such returns on behalf of such natural person,
(
b
) in the case of a body corporate, by a director, company secretary or any person authorised in writing by one of them under the company seal to sign such returns on behalf of the body, and
(
c
) in the case of an unincorporated body of persons, by one of the partners or any person authorised by one of them to sign such returns on behalf of the body.
(2) In the case of any record required to be kept by these Regulations which is held in a non-legible form, such record shall be produced in a legible form or reproduced in a permanent legible form when so required by a proper officer.
PART 10
Revocations and Continuty
Transitional.
44. (1) The continuity of the operation of the law relating to excise duty charged on alcohol products shall not be affected by the substitution of any for any enactment repealed or revoked by section 83 of the Act of 2003 or by Regulation 45.
(2) For the purposes of paragraph (1)—
(
a
) any reference in a document or enactment to a provision is to be construed, where necessary, as a reference to the corresponding provision in the revoked Regulations, and
(
b
) a reference in a document or enactment to a revoked Regulation is to be construed, where necessary, as a reference to the corresponding provision.
Revocations.
45. The Spirits (Strength Ascertainment) Regulations 1979 (
S.I. No. 417 of 1979
) are revoked.
SCHEDULE 1
(
Regulation 4
)
AUTHORISED WAREHOUSEKEEPER AND TAX WAREHOUSE — PARTICULARS TO BE INCLUDED IN AN APPLICATION FOR APPROVAL
WHEREAS Chapter 1 of Part 2 of the
Finance Act 2003
(No. 3 of 2003) has not yet been brought into operation;
AND WHEREAS the Revenue Commissioners consider it expedient to make regulations relating to Chapter 1 of Part 2 of the
Finance Act 2003
so as to enable provisions of that Chapter to have full force and effect immediately upon some or all of them coming into operation;
AND WHEREAS
section 10
(1)(
b
) of the
Interpretation Act 1937
(No. 38 of 1937) provides for such cases;
NOW, the Revenue Commissioners, in exercise of the powers conferred on them by
section 81
of the
Finance Act 2003
, hereby make the following regulations
PART 1
Preliminary and General
Citation.