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Edited version of private advice
Authorisation Number: 1051806780495
Date of advice: 4 August 2022
Ruling
Subject: Excise - definition of beer
Question
Do your products meet the definition of 'beer' in the Schedule to the Excise Tariff Act 1921?
Answer
Your products meet the definition of 'beer' as defined in the Schedule to the Excise Tariff Act 1921.
This ruling applies for the following period:
DD/MM/YYYY to DD/MM/YYYY
The scheme commences on:
DD/MM/YYYY
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You plan to manufacture flavoured beverages (the products).
Your planned production method has been provided.
The products are the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals.
The products will have International Bitterness Units (IBU) measurements of not less than 4.0.
The products will not exceed 4.0% by weight of sugars.
The products will not contain artificial sweetener.
Flavourings will not add more than 0.5% alcohol to the total volume of the final products.
Spirit distilled from beer will not be added at any time during the production process.
The products will contain more than 1.15% by volume of alcohol.
Relevant legislative provisions
The Schedule to the Excise Tariff Act 1921