|Number of barrels brewed during the preceding year—|
|Not exceeding 100 barrels Exceeding 100 barrels—||1||0||0|
|For the first 100 barrels||1||0||0|
|For every further 50 barrels or fraction of 50 barrels||0||12||0|
§ For the purposes of this scale, barrels may be taken at the option of the brewer either to be bulk barrels or standard barrels, and a standard barrel shall be taken to be 36 gallons of beer of an original gravity of 1055 degrees.
§ Provisions Applicable to Manufacturers' Licences.
§ 1. A manufacturer's licence, except in the case of a licence to a brewer not for sale, authorises not only the manufacture of the liquor to which it applies in accordance with the licence, but also wholesale dealing (subject in the case of a
|B.—WHOLESALE DEALERS' LICENCES.|
|Licence to be taken out annually by a wholesale dealer in||Duty.||Corresponding existing Licence.|
|1.||Spirits||…||…||…||15||15||0||Licence on which duty is payable under 6 Geo. 4, c. 81, s. 2.|
|4.||Wine||…||…||…||10||10||0||Licence on which duty is payable under 6 Geo. 4, c. 81, s. 2.|
|5.||Sweets||…||…||…||5||5||0||Licence on which duty is payable under 23 & 24 Vict. c. 113, s. 1.|
§ Provisions Applicable to Wholesale Dealers' Licences.
§ 1. A wholesale dealer's licence does not authorise sale by retail in any case. Re-1670
§ spirit manufacturer's licence to the provisions of the Spirits Act, 1880) in any such liquor which is the produce of the manufacture of the holder of the licence at the place where the liquor is manufactured, and elsewhere by a servant or agent of the manufacturer if the liquor is supplied direct from the premises where it is manufactured.
§ 2.—(1) The occupier of a house of an annual value not exceeding eight pounds may brew beer solely for his own domestic use without taking out a manufacturer's licence.
§ (2) An occupier of land may, without taking out a manufacturer's licence, make cider for sale from fruit grown on land occupied by him, and from fruit not so grown if it does not exceed in amount the fruit grown on land occupied by him and made into cider.
§ 3. The duty on a manufacturer's licence granted in respect of a distillery or brewery in respect of which such a licence has not been in force at any time during the preceding year shall be the minimum duty payable under Scales 1 or 2 as the case may be, and where a manufacturer's licence has not been in force for a full year, the number of proof gallons distilled or the number of bulk barrels brewed during the preceding year shall, for the purpose of payment of duty in the following year, be deemed to be a number bearing the same proportion to the number actually distilled or brewed as the whole year bears to the time for which the licence has been in force.
§ tail sale for the purpose of this provision is retail sale as defined for the purpose of the provisions in this Schedule applicable to retailers' licences.1671
§ 2. A wholesale dealer's licence need not be taken out by the holder of a manufacturer's licence so far as respects the sale of liquor being the produce of the manufacture of the holder of the manufacturer's licence.
§ 3. A person holding the licence to be taken out by a wholesale dealer in beer may deal wholesale in cider as well as beer without taking out any further wholesale dealer's licence.
§ 4. A person holding the licence to be taken out by a wholesale dealer in wine may deal wholesale in sweets as well as wine without taking out any further wholesale dealer's licence.
|Licence to be taken out annually by a retailer of||Duty.||Corresponding existing Licence.|
|1.||Spirits (Publican's, licence).||A duty equal to half the annual value of the licensed premises, subject to the minimum duty payable under Scale 3.||Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 43 (1).|
|2.||Beer (Beerhouse licence).||A duty equal to a third of the annual value of the licensed premises, subject to the minimum duty payable under Scale 3.||Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 41.|
|3.||Cider||Half the duty specified in Scale 4|
|4.||Wine||Duty specified in Scale 4|
|5.||Sweets||Half the duty specified in Scale 4|