BEER11020 - 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
producer relief reduced rates scheme - Finance (No.2) 2023 Section 69 (and The
Beer and Excise Warehousing (Amendment) Regulations 2002). |
Copper | Vessel in which the worts are boiled with hops and brewing sugars |
Dilution | The addition of water |
| Draught Relief | A discounted rate of duty available to qualifying products designed to be consumed on draught, BEER4000 refers. |
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 |
Excise duty | The duty charged on beer
under Section 47 of the Finance (No.2) Act 2023 |
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 |