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HMRC internal manual

Beer Guidance

Brewing Process: When beer is deemed to have been produced

Details of when beer is deemed to have been produced can be found in paragraph 7.2 of Notice 226. The legal basis for this is regulation 8(2) of the Beer Regulations 1993.

Beer becomes liable to duty when it is produced and, unless the duty is suspended (under ALDA s41A), it will be payable at this stage. Agreement should be reached with the brewer as to the time when beer is considered fit for consumption. However, attempts by brewers to artificially extend the time before beer is recognised as fit for consumption, are unacceptable.

Except for cask-conditioned beer we will normally expect “fit for consumption” to be some stage before it is packaged.

No direction deeming that beer has been produced at any other point should be issued without consulting the Alcohol Policy team.