# Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, Article 6

Extent: E+W+S+N.I.

Subject to such conditions as they shall lay down to ensure the straigthforward application of the exemption, Member States may exempt from excise duty beer produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved.

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Source: https://www.legislation.gov.uk/eudr/1992/83/article/6 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-83/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.