Notice

Excise Notice 226: Beer Duty

This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

From:
HM Revenue & Customs
Published
3129 OctoberApril 2014
Last updated
729 June 2023 — See all updates

Documents

Excise Notice 226: Beer Duty

HTML

Details

Changes to Alcohol Duty from 1 August 2023

The way you calculate Beer Duty will change on 1 August 2023.

Also, 2 new reliefs will be introduced for:

  • small producers
  • products sold on draught

Find out about the new rates and reliefs for Alcohol Duty.

If you are applying to register as a brewer or packager and holder of beer, you can fill in the BPH1 form on screen, print it off and post it to HMRC.

Published 3129 OctoberApril 2014
Last updated 729 June 2023 + show all updates

  1. Information has been added about the changes to Alcohol Duty from 1 August 2023.

  2. Sections 8.22, 24 and 24.4 have been updated to reflect the new process for moving duty paid goods between Northern Ireland and the EU.

  3. How to calculate your reduced rate of duty has been updated in sections 8.25, 8.26 and 8.27.

  4. Payment method ‘approve a payment through your online bank account’ has been added to paragraph 16.5 ‘How to pay’.

  5. Section 6.2 has been updated to clarify that a movement guarantee is always needed for imports and exports of beer to or from brewery registered premises.

  6. Sections 3.1, 3.7, 4.5 and 5,5 have been updated with information about a change of business ownership.

  7. 'Small brewery beer export declaration' template added.

  8. The section 'Procedures for duty suspended importations' has been updated with information on how to import beer from outside the UK to your registered premises.

  9. The postal address for HMRC Excise Processing Teams has been updated.

  10. Excise Notice 226:Beer Duty, section 8.5 on Connected Breweries has been updated.

  11. This guidance has been updated because the Brexit transition period is over.

  12. We have updated the telephone number under section 15.3, 'What happens if I do not submit a Beer Duty return'.

  13. This notice has been updated to remove any reference to the EX46 paper Beer Duty return. From 1 November, paper returns are no longer being sent. The EX46 return can be submitted online. The process for certifying production volumes for exports of small brewery beer has changed – see paragraph 8.24 and section 36.

  14. General excise enquiries should now be sent to the Excise Enquiries Team.

  15. This notice has been updated at paragraphs 4.5, 6.5 and 15.3 to show a new postcode for the Beer Duty Accounting Centre.

  16. New requirement to notify of change to partner or director details, new address for CITEX Written Enquiries Team, new telephone number for HMRC Orderline and change to duty calculations based on 2017 duty rates.

  17. Paragraph 3.1 has been updated to inform businesses that it’s their responsibility to check that the wholesaler they buy from is approved by HMRC.

  18. Alcohol duty rates in paragraph 7.7, 16.1 and 16.2 has been updated. The method for calculating duty on mixed packs has been amended at paragraph 7.8. At paragraph 34.6 'Customs Hotline' has been amended to 'Fraud Hotline'. Fraud Hotline telephone and address has been updated.

  19. Telephone number at paragraph 15.3 has changed.

  20. Changes to paragraphs 4.5 and 5.5 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days.

  21. The postal address has changed, paragraphs 1.2, 4.3, 4.5, 5.4, 5.5, 6.3 and 9.23 have been updated to reflect changes effective from December 2016.

  22. This notice cancels and replaces Notice 226 February 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  23. This notice cancels and replaces Notice 226 December 2014. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  24. Multiple amendments to the html attachment.