High strength beer dutyU.K.
1U.K.In Part 3 of ALDA 1979 (beer), after section 36H insert—
“Charge of excise duty: high strength beerU.K.
37High strength beer duty
(1)A duty of excise is charged on high strength beer—
(a)imported into the United Kingdom, or
(b)produced in the United Kingdom,
on or after 1 October 2011.
(2)“High strength beer” means beer which is of a strength exceeding 7.5 per cent.
(3)The duty charged by subsection (1) is referred to in this Act as “high strength beer duty”.
(4)High strength beer duty is charged at £4.64 per hectolitre per cent of alcohol in the beer.
(5)Subject to the provisions of this Act—
(a)the high strength beer duty on beer produced in, or imported into, the United Kingdom is to be charged and paid, and
(b)the amount chargeable in respect of any such duty is to be determined and becomes due,
in accordance with regulations under section 49 and with any regulations under section 1 of the Finance (No. 2) Act 1992.”