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Beer Duty Guidelines

The aim of the BBPA beer duty guidelines is to provide consistent advice to brewers and packers about what controls and records are required in order to comply fully with Regulations and HMRC requirements. HMRC Notice 226 sets out the main features of the beer duty system, and specifies official requirements only when they are necessary for revenue protection. In many instances it will be for brewers and packers themselves to determine how to meet their legal obligations.

In this respect, and to achieve a consistent approach across the industry, the BBPA has produced the following five sets of guidelines:-

  • Guidelines for the Management of Beer Warehousing and Duty Suspension on Registered Premises
  • Guidelines for the Control of Volume for the Purposes of Duty Payment for Beer in Large and Small Pack
  • Guidelines for the Control of Alcohol Content for the Purposes of Duty Payment
  • Guidelines for Obtaining Duty Relief on Unmerchantable Beer
  • Guidelines for Exporting and Importing Beer


» Guidelines - Alcohol Content
» Guidelines - Beer Warehousing
» Guidelines - Export and Import
» Guidelines - Unmerchantable Beer
» Guidelines - Volume Control