Advice under development: Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921
Issue: Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’
Category: Excise
Type of advice: Final Excise Determination
Status: Under development
Expected completion: To be advised
Purpose: This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921 .
Comments: Revised Draft Excise Determination ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921 published on 28 August 2024. Comments period closed 27 September 2024. | Draft Excise Determination ED 2024/D1W Alcohol excise: the addition of water to beer , which published on 12 June 2024, has been withdrawn.
Referenced documents: ED 2024/D2 | ED 2024/D1W