Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Glossary C - E

CEMA The Customs and Excise Management Act 1979
   
Cleansing The process of settling after fermentation
Conditioning Maturing; auxiliary fermentation
Connected (or co-operated) brewery If beer is produced in more than one brewery during a calendar year, or a person is connected with any person who produces beer in any other brewery in the year, then that person’s brewery is part of a group of connected breweries for the purposes of the small brewery beer reduced rates scheme - ALDA section 36E (and The Beer and Excise Warehousing (Amendment) Regulations 2002)
Copper Vessel in which the worts are boiled with hops and brewing sugars
Customs Duty Charges on imported goods levied under the Common Customs Tariff of the European Union (EU), any other charges having equivalent effect, and agricultural levy
Dilution The addition of water
Dry hopping Addition of fresh hops to beer when racking
Duty point The time when the duty becomes payable, whether or not payment is deferred
Duty suspension An arrangement which allows goods liable to excise duty to be produced, processed, held, received and despatched without payment of duty
EGDR Excise Goods (Drawback) Regulations 1995
European Union The union of European states including the European Economic Community (EEC) often known as the common market
Excise duty The duty charged on beer under section 36 of the Alcoholic Liquor Duties Act 1979
Excise warehouse A place approved by HM Revenue and Customs under CEMA section 92 for the storage of goods liable to excise duty without payment of that duty