Max Schofield Profile picture
Barrister specialising in Indirect Tax litigation. VAT enthusiast ranked in Legal500 and Chambers & Partners. Sharing thoughts on tax, food, & the Chicago Bears
Jun 23 10 tweets 3 min read
Do you know the difference between low alcohol, non-alcoholic, and alcohol-free?

Here is a quick thread 🧵 on food law... First, we have "low alcohol". For labelling law, this must contain 1.2% ABV or less.

However, for alcohol duty purposes, it is not low alcohol, it is not an “alcoholic product” at all, so not subject to duty if the product is below 1.2%.