# Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages, Article 6

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

As from 1 January 1993, the minimum rate of excise duty on beer shall be fixed:
ECU 0,748 per hectolitre/degree Plato,
or
ECU 1,87 per hectolitre/degree of alcohol
of finished product.

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Source: https://www.legislation.gov.uk/eudr/1992/84/article/6 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-84/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.