Summary: Draught Relief allows a reduced Alcohol Duty rate on qualifying draught products below 8.5% ABV when the producer, importer or excise warehousekeeper meets the scheme conditions.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Sections 12.14 and 12.14.1
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
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