{
  "url": "https://openlegislation.uk/beer-regulations-1993/note",
  "json_url": "https://openlegislation.uk/beer-regulations-1993/note.json",
  "legislation": "uksi/1993/1228",
  "legislation_title": "The Beer Regulations 1993",
  "legislation_url": "https://openlegislation.uk/beer-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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).\nThey 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.\nThey 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.\nPart I of the Regulations deals with definitions, revocations, and incidental matters.\nPart II deals with the Registration of producers of beer.\nPart III defines when the production of beer begins and when it is completed.\nPart IV is concerned with registration to hold beer in duty suspension.\nPart V regulates the holding and movement of beer in duty suspension.\nPart VI defines the duty point and deals with the determination of the quantity and strength of the beer for duty purposes.\nPart VII deals with the submission of returns and the payment of duty.\nPart VIII regulates operations on beer including the mixing and dilution of beer and the addition of substances to beer.\nPart IX provides duty relief arrangements for spoilt beer which has been returned to registered premises.\nPart 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.\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1228/note",
    "retrieved_at": "2026-10-29T13:56:58.860202+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}