Alcoholic Drinks: Taxation
(asked on 17th December 2014) - View Source
Question to the HM Treasury:
To ask Her Majesty’s Government how HM Revenue and Customs classify powdered alcohol for tax purposes.
This question was answered on 6th January 2015
HMRC classifies powdered alcohol as being liable to excise duty, chargeable at the equivalent rate to spirits drinks.
This reflects a ruling by the European Commission in 2005 which concluded that there are no grounds for exempting alcohol powder products from excise duty under Article 27 of Directive 92/83/EEC’ (the ‘alcohol structures directive’).