Explanatory note

These Regulations, which come into force on 1st June 2002, amend the Beer Regulations 1993 (S.I. 1993/1228) and the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809).

Amendments to the Alcoholic Liquor Duties Act 1979 (c. 4) will come into force on 1st June 2002 in accordance with a resolution of the House of Commons, for the purpose of charging reduced rates of excise duty on beer from small breweries. The Regulations support the introduction of these reduced rates by requiring, a certificate of production to accompany beer eligible for reduced rates when moved in duty suspension, additional information regarding “co-operated breweries”, and the keeping of additional records regarding production and certificates of production.

They also prohibit the carrying out of certain operations on beer that is eligible for reduced rates, including mixing with beer that is subject to a different rate of duty.