Part III Beer

Charge of excise duty

C136F1F6General beer duty

1

There shall be charged on beer—

a

imported into the United Kingdom, or

b

produced in the United Kingdom,

a duty of excise F2at the rates specified in subsection (1AA) below.

F71ZAA

The duty charged by subsection (1) is referred to in this Act as “general beer duty”.

F31AA

The rates at which F8general beer duty shall be charged are—

F11za

in the case of beer that is of a strength which exceeds 1.2 per cent but does not exceed 2.8 per cent, F16£8.42 per hectolitre per cent of alcohol in the beer;

a

in the case of beer that F12is of a strength which exceeds 2.8 per cent and is not small brewery beer, F15£19.08 per hectolitre per cent of alcohol in the beer;

b

in the case of small brewery beer F13that is of a strength which exceeds 2.8 per cent and is produced in a singleton brewery, the rate per hectolitre per cent of alcohol in the beer that is given by section 36D below;

c

in the case of small brewery beer F14that is of a strength which exceeds 2.8 per cent and is produced in a co-operated brewery, the rate per hectolitre per cent of alcohol in the beer that is given by section 36F below.

F41A

No F9general beer duty shall be chargeable under subsection (1) above on beer which is of a strength of 1.2 per cent. or less; but any such beer shall in all other respects be treated as if it were chargeable with a duty of excise.

2

Subject to the provisions of this Act—

a

F10general beer duty on beer produced in, or imported into, the United Kingdom shall be charged and paid, and

b

the amount chargeable in respect of any such duty shall be determined and become due,

in accordance with regulations under section 49 below F5and with any regulations under section 1 of the Finance (No. 2) Act 1992.