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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Glossary O - W

Original Gravity The specific gravity of wort before fermentaion
   
Package To put beer into tanks, casks, kegs, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers
Packager Person carrying on the business of packaging
Pin (polypin) Cask of 4 ½ gallons capacity
Priming Addition of sugar solution to beer before delivery, to assist in fermentation
Racking Filling casks and kegs
Registered brewer A person who produces beer on any premises in the United Kingdom registered under section 47 (1) of ALDA in respect of those premises
Registered brewery Any premises in respect of which a registered brewer is registered under section 47 (1) of ALDA.
Registered holder A packager of beer or a registered brewer registered under section 41A of ALDA in relation to any registered premises.
Registered premises A brewery or store registered under section 41A of ALDA on which a registered holder may hold duty unpaid beer without payment of that duty
Regulations The Beer Regulations 1993
RTAR The Revenue Traders (Accounts and Records) Regulations 1992
Small brewery beer Beer other than that brewed under licence, produced by eligible breweries in the UK or overseas - ALDA sections 36 and 36 A - H
Small pack Containers of 10 litres or less (bottles and cans)
Spirits Spirits of any description (other than denatured alcohol) including all liquors mixed with spirits, and all mixtures, compounds or preparations made with spirits
Tariff The short title for the HM Revenue and Customs Integrated Tariff of the United Kingdom. The tariff provides information on import duties and measures affecting the import, export and transit of goods
Tax warehouse Premises approved by the Commissioners of HM Revenue and Customs for the production, processing, handling and storage of exciseable goods under suspension of duty
Widget Device inserted into cans and bottles which recreates the effect of draught beer when it is poured
Wort The produce of mashing