A new Excise footnote has been created to clarify when tax type X399 can be used.
Footnote Type: 02
Footnote Number: 001
Description: Foodstuffs that contain alcohol with a strength of 5% ABV or less are exempt from alcohol excise duty under the Alcoholic Ingredients Relief scheme.
The footnote will be added to Excise changes starting on 11 May 2026.
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