Alcoholic Liquor Duties Act 1979

[F136C Meaning of “small brewery beer": beer from singleton breweriesU.K.

(1)This section applies to beer produced in a brewery at a time in a calendar year (“the current year”) when the brewery is a singleton brewery.

(2)The beer is “small brewery beer” if the following conditions are satisfied; but this is subject to subsections (9) and (10) below.

(3)The first condition is that either—

(a)no beer was produced in the brewery in the previous calendar year (“the previous year”), or

(b)the amount of beer produced in the brewery in the previous year was not more than [F360,000 hectolitres] .

(4)For the purposes of subsection (3)(b) above, where the brewery was in use as beer-production premises during part only of the previous year, the amount of beer produced in the previous year in the brewery shall be taken to have been—

where—

A is the amount of beer actually produced in the previous year in the brewery, and

D is the number of days in that part of the previous year.

(5)The second condition is that the amount of the estimate under subsection (9) below of the brewery’s production in the current year is not more than [F460,000 hectolitres] .

(6)The third condition is that if the brewery begins to be used as beer-production premises part-way through the current year, the grossed-up amount of that estimate is not more than [F560,000 hectolitres] .

(7)The fourth condition is that less than half of the beer produced in the brewery in the previous year was produced under licence.

(8)The fifth condition is that the beer is not produced under licence.

(9)Beer produced in the brewery in the current year before the person who first produces beer in the brewery in that year has made a reasonable estimate of the amount of beer that will be produced in the brewery in that year is not small brewery beer.

(10)Beer produced in the brewery in the current year after the amount of beer produced in the brewery in the current year has reached [F660,000 hectolitres] is not small brewery beer.

(11)Subsection (10) above is without prejudice to section 167(4) of the Customs and Excise Management Act 1979 (recovery of duty unpaid by reason of untrue document or statement).]