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HMRC internal manual

Beer Guidance

Beer Duty: Rate of duty

Duty is charged at the rate in force at the time the beer passes the duty point. This is significant when there is a change in the rate of duty e.g. following a Budget. The legal reference for this is regulation 16 of the Beer Regulations 1993.

New rates of duty on High Strength beer (exceeding 7.5%abv) and Lower Strength beer (exceeding 1.2%abv but not exceeding 2.8%abv) were introduced on 1st October 2011. Further information on the rates and duty calculations can be found in paragragh 7.7 of Notice 226.