Under changes made to HMRC guidance in February 2016 food retailers, such as pubs and restaurants, are able to reclaim duty paid on alcohol products used in their food. This will only apply to food where alcohol is added on site and where the duty has already been paid by the producer. It will not cover food where the alcohol has been added before the food was purchased. The BBPA has produced guidance to outline the details of whether a claim can be made, as well as the process involved. Further to the guidance, the attached alcohol ingredients relief calculator allows the licensee to calculate the relief that they are entitled to.