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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Operations on beer: Mixing

Full details on mixing can be found in section 18 of Notice 226. Some brewers refer to mixing as blending.

The legal basis for restrictions on mixing is given in regulation 22 of the Beer Regulations 1993.

This regulation is a revenue protection measure to prevent the mixing of beers of different strengths after the duty point.

Duty paid spoilt beer returned for reprocessing may be mixed with duty suspended beer provided the appropriate requirements of the ‘spoilt beer’ scheme are met. Further details can be found in section 20 of Notice 226.