Excise Notice 226: Beer Duty
- HM Revenue & Customs
- Part of:
- Excise notices: alcohols, Alcohol duties, and Import and export: customs declarations, duties and tariffs
- 31 October 2014
- Last updated:
- 2 June 2017, see all updates
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.
This notice (June 2017) cancels and replaces Notice 226 Beer Duty (May 2017). 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 or 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.
Published: 31 October 2014
Updated: 2 June 2017
- Paragraph 3.1 has been updated to inform businesses that it’s their responsibility to check that the wholesaler they buy from is approved by HMRC.
- Alcohol duty rates in paragraph 7.7, 16.1 and 16.2 has been updated. The method for calculating duty on mixed packs has been amended at paragraph 7.8. At paragraph 34.6 'Customs Hotline' has been amended to 'Fraud Hotline'. Fraud Hotline telephone and address has been updated.
- Telephone number at paragraph 15.3 has changed.
- Changes to paragraphs 4.5 and 5.5 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days.
- The postal address has changed, paragraphs 1.2, 4.3, 4.5, 5.4, 5.5, 6.3 and 9.23 have been updated to reflect changes effective from December 2016.
- 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.
- This notice cancels and replaces Notice 226 December 2014. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
- Multiple amendments to the html attachment.
- First published.