Part III Beer

Charge of excise duty

F136F2General 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 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, F8£8.10 per hectolitre per cent of alcohol in the beer;

(a)

in the case of beer that F9is of a strength which exceeds 2.8 per cent and is not small brewery beer, F10£18.37 per hectolitre per cent of alcohol in the beer;

(b)

in the case of small brewery beer F11that 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 F12that 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.

F13(1A)

No F14general 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)

F15general 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 F16and with any regulations under section 1 of the Finance (No. 2) Act 1992.