Explanatory note

These Regulations which come into force on 1 June 1993 replace the Beer Regulations 1985 (S.I. 1985/1627) and the Spoilt Beer (Remission and Repayment of Duty) Regulations 1987 (S.I. 1987/314).

They provide for a new beer duty system, where duty is based on the volume and alcoholic strength of the finished product. This replaces the duty system based on the volume and original gravity of the beer before fermentation commences.

They include provisions for the revenue control of the production of beer liable to excise duty; the holding and movement of beer in duty suspension; the determination and payment of the duty; and relief from excise duty on beer returned to the brewer as spoilt or otherwise unfit for use.

Part I of the Regulations deals with definitions, revocations, and incidental matters.

Part II deals with the Registration of producers of beer.

Part III defines when the production of beer begins and when it is completed.

Part IV is concerned with registration to hold beer in duty suspension.

Part V regulates the holding and movement of beer in duty suspension.

Part VI defines the duty point and deals with the determination of the quantity and strength of the beer for duty purposes.

Part VII deals with the submission of returns and the payment of duty.

Part VIII regulates operations on beer including the mixing and dilution of beer and the addition of substances to beer.

Part IX provides duty relief arrangements for spoilt beer which has been returned to registered premises.

Part X has the effect of applying the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (S.I. 1992/3135) to premises registered for holding beer in duty suspension.

The Schedules set out the particulars required in applications for registration and in records specified in the Regulations and the reference method to be used for determining the strength of beer.