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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Beer production: Quantity of beer

Section 11 of Notice 226 gives detailed information on how to measure quantity in small pack and large pack for duty purposes.

The legal basis for calculating quantity is provided by section 2 of ALDA.

Regulation 17 of the Beer Regulations 1993 provides that the quantity of the beer for duty purposes is the greatest of:

  • the actual quantity;
  • the quantity shown on the label of the container; or
  • the quantity shown on the delivery note or invoice etc.

It is intended to accept the label or delivery note etc. quantity for duty purposes.