BEER6030 - Beer Duty: Rate of duty

Duty is charged at the rate in force at the time the beer passes the duty point. This is significant when there is a change in the rate of duty e.g. following a Budget. The legal reference for this is section 1(2) of the Finance (No.2) Act 1992

Further information on the rates and duty calculations can be found in paragraph 7.7 of Notice 226.