Charge of excise dutyU.K.
F2[36 [F1General beer duty]U.K.
(1)There shall be charged on beer—
(a)imported into the United Kingdom, or
(b)produced in the United Kingdom,
a duty of excise [F3at the rates specified in subsection (1AA) below] .
[F4(1ZAA)The duty charged by subsection (1) is referred to in this Act as “general beer duty”.]
[F5(1AA)The rates at which [F6general beer duty] shall be charged are—
[F7(za)in the case of beer that is of a strength which exceeds 1.2 per cent but does not exceed 2.8 per cent, £9.29 per hectolitre per cent of alcohol in the beer;]
(a)in the case of beer that [F8is of a strength which exceeds 2.8 per cent and] is not small brewery beer, [F9£18.57] per hectolitre per cent of alcohol in the beer;
(b)in the case of small brewery beer [F10that 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 [F11that 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.]
F12(1A)No [F13general 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)[F14general 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 [F15and with any regulations under section 1 of the Finance (No. 2) Act 1992].
Textual Amendments
F1S. 36 heading substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(6)
F2S. 36 substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(1)(5); S.I 1993/1152, art. 3(2), Sch. 1 Pt. II.
F3Words in s. 36(1) substituted (retrospective to 1.6.2002) by Finance Act 2002 (c. 23), s. 4, Sch. 1 para. 1(2)
F4S. 36(1ZAA) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(2)
F5S. 36(1AA) inserted (retrospective to 1.6.2002) by Finance Act 2002 (c. 23), s. 4, Sch. 1 para. 1(3)
F6Words in s. 36(1AA) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(3)
F7S. 36(1AA)(za) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(a)(7)
F8Words in s. 36(1AA)(a) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(b)(7)
F9Word in s. 36(1AA)(a) substituted (28.3.2011) by Finance Act 2011 (c. 11), s. 13(3)(6)
F10Words in s. 36(1AA)(b) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(c)(7)
F11Words in s. 36(1AA)(c) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(d)(7)
F12S. 36(1A) inserted (27.7.1993 with application in relation to liquor produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man on or after that date) by 1993 c. 34, s. 3(2)(3).
F13Words in s. 36(1A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(4)
F14Words in s. 36(2)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(5)
F15Words in s. 36(2) inserted (1.6.1993) by Finance (No. 2) Act 1992 (c. 48), s. 1(5)(8), Sch. 1 para. 9; S.I. 1993/1341, art. 2, Sch.