Business tax – notice

Excise Notice 226: Beer Duty

This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.


This notice cancels and replaces Notice 226 February 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

If you are applying to register as a brewer/packager and holder of beer, you can fill in the BPH1 form on screen, print it off and post it to HM Revenue and Customs.