SCHEDULES
SCHEDULE 1New high strength beer duty
High strength beer duty
1
In Part 3 of ALDA 1979 (beer), after section 36H insert—
Charge 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 £4.64 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.
Consequential amendments in ALDA 1979
2
ALDA 1979 is amended as follows.
3
In section 4 (interpretation), in subsection (1) insert at the appropriate places—
“general beer duty” has the meaning given by section 36(1ZAA);
“high strength beer duty” has the meaning given by section 37(3);
4
1
Section 36 (beer: charge of excise duty) is amended as follows.
2
After subsection (1) insert—
1ZAA
The duty charged by subsection (1) is referred to in this Act as “general beer duty”.
3
In subsection (1AA), for “the duty” substitute “
general beer duty
”
.
4
In subsection (1A), after “No” insert “
general beer
”
.
5
In subsection (2)(a), for “the duty” substitute “
general beer duty
”
.
6
For the heading substitute “
General beer duty
”
.
5
In section 36B (interpretation of provisions relating to small brewery beer), in subsection (5), after “rate of” insert “
general beer
”
.
6
1
Section 36D (rate of duty for small brewery beer from singleton breweries) is amended as follows.
2
In subsection (2), after “rate of” insert “
general beer
”
.
3
In the heading, after “Rate of” insert “
general beer
”
.
7
1
Section 36F (rate of duty for small brewery beer from co-operated breweries) is amended as follows.
2
In subsection (2), after “rate of” insert “
general beer
”
.
3
In the heading, after “Rate of” insert “
general beer
”
.
8
1
Section 36G (assessments where incorrectly low rate of duty applied) is amended as follows.
2
In subsection (1)(a), for “duty is charged by section 36 above” substitute “
general beer duty is charged
”
.
3
In subsection (2)(a), for “duty is charged by section 36 above” substitute “
general beer duty is charged
”
.
4
In subsection (3)(a), for “duty charged on the beer by section 36 above” (in both places) substitute “
general beer duty charged on the beer
”
.
5
In subsection (4)—
a
for “duty charged” substitute “
general beer duty charged
”
, and
b
in paragraph (a), for “the duty” substitute “
that duty
”
.
9
In section 36H (power to vary reduced rate provisions), in subsection (1) for “excise duty” substitute “
general beer duty
”
.
10
In section 41 (exemption from duty of beer produced for private consumption), for “The duty on beer produced in the United Kingdom shall not be” substitute “
Neither general beer duty on beer produced in the United Kingdom, nor high strength beer duty on beer so produced, is
”
.
11
In section 49 (beer regulations), in subsection (1)—
a
for “the duty” (in the first place it occurs) substitute “
general beer duty or high strength beer duty
”
, and
b
for “the duty” (in the second place it occurs) substitute “
any duty
”
.
12
In section 49A (drawback allowable to registered brewer), in subsection (2) for “the excise” substitute “
any excise
”
.