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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Glossary A - B

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/strength Ratio of the volume of ethyl alcohol contained in any liquor to the volume of liquor, 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. ALDA 1(3) describes beer as including “ale, porter, stout and any other description of beer and any liquor which is made or sold as a description of beer or as a substitute for beer and which is of a strength exceeding 0.5 per cent but does not include: * black beer the worts whereof before fermentation were of a specific gravity of 1200 degrees or more”   
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)