Alcohol Wholesale Registration Scheme
09 Mar 2016AEV has recently been contacted by HMRC with regards to the Alcohol Wholesale Registration Scheme (AWRS). The AWRS started on 01 January 2016 and relevant existing businesses must register online before 31 March 2016.
Together with its Catering Working Group, the AEV have looked into this and believe there could be implications regarding stand catering and stand deliveries, the HMRC guidance mentions “onward sale or supply”, not just sale of alcohol. The caterer could be considered a wholesaler selling to their client (stand holder), who in turn, supplies to their client (visitor/delegate); as the caterer is providing products, not a hospitality service.
We would advise you to all to look into this, to check if you need to register for the Alcohol Wholesaler Registration Scheme.
For further information on the AWRS, please click here.
You can also watch a recorded AWRS webinar which provides information about the scheme and additional help and support available for small and medium businesses, which can be viewed by clicking here.