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.
Documents
Update history
2024-03-25 12:02
Information around changes in ownership in section 3.1.1 has been updated to include details about new owner obligations, what happens to a registration when a company changes ownership and what happens when there are changes to persons with significant control within a limited company.
2024-02-12 10:40
Contact information for the National Verification Centre has been updated.
2024-01-29 13:36
The alcohol by volume (ABV) calculation in section 7.8 has been updated. Section 19.4.5 has been updated to replace references to ‘made-wine’ to ‘other fermented products. Information has been added to section 8.1.1 to confirm you must apply the Small Producer Relief (SPR) rate from the time the product has been produced and not when the product passes the duty point.
2023-09-01 08:24
Section 12 has been updated with more information about labelling and alcoholic strength.
2023-08-18 13:20
The address in sections 6.5 and 15.3 has been updated.
2023-08-01 00:15
The way you work out duty due has changed. Section 8 has been updated with information about small producer alcoholic products. Information has also been added for the changes to legislation.
2023-07-17 15:32
Information has been added about the changes to Alcohol Duty from 1 August 2023.Section 8 has been updated to include details about the transition from Small Brewer Relief to Small Producer Relief. Section 12 has been updated to explain the changes for working out alcoholic strength and section 18 has been updated to explain the changes when mixing small producer beer.
2023-06-29 09:17
Information has been added about the changes to Alcohol Duty from 1 August 2023.
2023-06-07 15:28
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.
2022-07-01 12:32
How to calculate your reduced rate of duty has been updated in sections 8.25, 8.26 and 8.27.
2022-04-04 00:30
Payment method ‘approve a payment through your online bank account’ has been added to paragraph 16.5 ‘How to pay’.