BEER11010 - Glossary A - B

Glossary item	Explanation
ABV	Alcohol by volume (see alcoholic strength)
Accounting period	A calendar month, or such other period as may be authorised
Adjacent premises	Premises not further than five kilometres from registered breweries or registered packaging premises
Alcoholic strength	Ratio of the volume of ethyl alcohol contained in alcoholic product to the volume of the alcoholic product, including the alcohol (expressed as a percentage to one decimal place)
ALDA	The Alcoholic Liquor Duties Act 1979
Attenuation	Decrease in gravity during fermentation
Authorised Warehousekeeper	Occupier or operator of a tax warehouse
Barrel	36 gallons; cask of 36 gallons capacity
Beer	A fermented malt beverage. There is no exhaustive legal definition. Section 3, Schedule 6, of the Finance (No.2) Act 2023 describes beer as including “ale, porter, stout, any other type of beer, and any other product which is made or sold as beer or as a substitute for beer.
Bottoms	The sediment which forms naturally in uncarbonated cask-conditioned beers and is deposited at the bottom of the cask. Bottoms are not normally found in bottled, canned or kegged beer
Brewery	The premises, rooms, places and vessels which are used for the production of beer
Business day	A working day from Monday to Friday (excluding public and local holidays)