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.