Clauses 72 to 81 reproduce existing exemptions and reliefs from excise duty on alcohol products. These reliefs and exemptions will continue to operate in the same way as they do now. To reform the alcohol duty system, we are legislating for a restructured duty system and two new reliefs. To ensure that all primary legislation relating to the production and use of alcoholic products is contained in one place, existing exemptions and reliefs from alcohol duty unaffected by the reforms but still needed in the new duty system have been re-enacted in the Bill. The relevant legislation in the Alcoholic Liquor Duties Act 1979 and Finance Act 1995 will be repealed.

The clauses make no policy changes. They reproduce existing exemptions and reliefs from the charge to alcohol duty. In some clauses, changes to the structure and language have been made to modernise and simplify the legislation, but the operation of the exemptions and reliefs remains the same. The clauses reproduce exemptions and reliefs from the charge to alcohol duty for the production of alcoholic products other than spirits for personal consumption, spirits contained in imported medical articles, spirits contained in food and drink flavourings used only for the purpose of research or experiments, alcoholic products that become spoilt or unfit for use, alcoholic products that are used as an ingredient in qualifying food products less than 1.2% ABV, and spirits used for the manufacture of medical products or for scientific purposes.

In summary, the clauses are an administrative measure to ensure that current exemptions and reliefs from alcohol duty will continue in the newly reformed alcohol duty system.