Part III Beer
F4Charge of excise duty: high strength beer
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 F5£5.69 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.
S. 37 and cross-heading inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 1