Part III Beer

F1Beer from small breweries

36D Rate of F2general beer duty for small brewery beer F3(other than lower strength beer) from singleton breweries

(1)

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

(2)

The rate of F4general beer duty in the case of that beer (“the brewery rate”) is determined in accordance with this section F5, unless the beer is within section 36(1AA)(za) (rate for lower strength beer).

(3)

Subsection (4) below applies if—

(a)

beer was produced in the brewery in the previous calendar year (“the previous year”) and the amount produced in the brewery in that year was not more than 5,000 hectolitres, or

(b)

no beer was produced in the brewery in the previous year and the grossed-up amount of the estimate under section 36C(9) above of the brewery’s production in the current year is not more than 5,000 hectolitres.

(4)

If this subsection applies, “the brewery rate” is 50% of the standard beer duty rate at the time concerned; but this is subject to rounding under subsection (7) below.

(5)

Subsection (6) below applies if—

(a)

beer was produced in the brewery in the previous year and the amount produced in the brewery in that year was more than 5,000 hectolitres but not more than 30,000 hectolitres, or

(b)

no beer was produced in the brewery in the previous year and the grossed-up amount of the estimate under section 36C(9) above of the brewery’s production in the current year is more than 5,000 hectolitres but not more than 30,000 hectolitres.

(6)

If this subsection applies, “the brewery rate” is, subject to rounding under subsection (7) below, given by—

P-2,500P×thestandardbeerdutyrateatthetimeconcerned

where—

if this subsection applies by reason of subsection (5)(a) above, P is the amount, in hectolitres, of beer produced in the brewery in the previous year, and

if this subsection applies by reason of subsection (5)(b) above, P is the grossed-up amount (expressed in hectolitres) mentioned in subsection (5)(b).

F6(6A)

Subsection (6B) below applies if—

(a)

beer was produced in the brewery in the previous year and the amount produced in the brewery in that year was more than 30,000 hectolitres but not more than 60,000 hectolitres, or

(b)

no beer was produced in the brewery in the previous year and the grossed-up amount of the estimate under section 36C(9) above of the brewery’s production in the current year is more than 30,000 hectolitres but not more than 60,000 hectolitres.

(6B)

If this subsection applies, “the brewery rate” is, subject to rounding under subsection (7) below, given by—

P-(2500-8.33% of P in excess of 30,000 hectolitres)P×the standard beer duty rate at the time concerned

where—

  • if this subsection applies by reason of subsection (6A)(a) above, P is the amount, in hectolitres, of beer produced in the brewery in the previous year, and

  • if this subsection applies by reason of subsection (6A)(b) above, P is the grossed-up amount (expressed in hectolitres) mentioned in subsection (6A)(b).

(7)

Where a rate given by subsection (4) F7, (6) or (6B) above would (apart from this subsection) not be a whole number of pennies, the rate given by that subsection shall be taken to be the rate actually given by that subsection rounded up to the nearest penny.

(8)

Where the brewery was in use as beer-production premises during part only of the previous year, for the purposes of subsections (3)(a), (5)(a) F8, (6), (6A)(a) and (6B) above the amount of beer produced in the brewery in the previous year shall be taken to have been—

AD×365

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.