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Excise on commercial beer

Understand what commercial beer is and how the excise duty rate is applied.

Last updated 14 May 2023

For excise purposes, commercial beer is beer your business manufactures in commercial premises for commercial purposes.

The rate of excise duty that applies to commercial beer is based on the:

  • alcoholic strength of the beer
  • size and design of the container you package it in – different rates apply for containers  
    • less than 8 litres, or between 8 and 48 litres inclusive and not designed to connect to a pressurised gas delivery or pump delivery system
    • of at least 8 to 48 litres inclusive and designed to connect to a pressurised gas delivery or pump delivery system
    • that exceed 48 litres.
     

To manufacture alcohol, you may also need to check with:

QC63545