SCHEDULES
SCHEDULE 1Beer from small breweries: reduced rate of duty
1
1
Section 36 of the Alcoholic Liquor Duties Act 1979 (c. 4) (beer: charge of excise duty) is amended as follows.
2
In subsection (1), for “at the rate of £11.89 per hectolitre per cent of alcohol in the beer" substitute “
at the rates specified in subsection (1AA) below
”
.
3
After subsection (1), insert—
1AA
The rates at which the duty shall be charged are—
a
in the case of beer that is not small brewery beer, £11.89 per hectolitre per cent of alcohol in the beer;
b
in the case of small brewery beer 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 produced in a co-operated brewery, the rate per hectolitre per cent of alcohol in the beer that is given by section 36F below.