Private ruling: Ginger beer
Published: March 2014
Ruling period: From 1 July 2013

Ruling: Q1: Is the ginger beer classified as a beer under the Excise Tariff Act 1921 (Excise Tariff Act)? | A1: Yes

Relevant facts and circumstances: • The ingredients of the ginger beer are as follows: - water - flavoured concentrate - malt - sugars - hops, and - yeast. • The ginger beer is manufactured through the following process: - Boil water, malt, concentrate and sugars - Add hops - Cool the product, then - Add yeast and ferment. • The malt is made from wheat and therefore has been manufactured from or contains cereals. • The ginger beer has a bitterness level greater than 4.0. • The ginger beer contains less than 4.0% by weight in sugars. • There are no artificial sweeteners added to the ginger beer. • There is no alcohol added to the ginger beer nor is there alcohol within the substances or flavours added to the ginger beer. • There is no spirit added to the ginger beer. • There are no additional cereals added to the ginger beer. • The final ginger beer will contain more than 1.15% by volume of alcohol.

Relevant legislative provisions: Excise Tariff Act 1921 | Excise Tariff Act 1921 The Schedule

Reasons for decision: Summary: The ginger beer meets the definition of beer in the Schedule to the Excise Tariff Act because it: • is a brewed beverage • is the product of the yeast fermentation of malted cereals, • contains hops, with a bitterness level greater than 4.0 • contains less than 4.0% by weight in sugars • does not contain artificial sweetener • does not contain alcohol based flavours or substances • does not contain spirit, and • contains more than 1.15% by volume of alcohol. The beer will be subject to excise tariff rate 1.16 (for beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment) when it is made by your customers for them to take home.