HC Deb 16 April 1923 vol 162 cc1832-3

Resolved,

" That there shall, in respect of beer brewed in Great Britain or Northern Ireland on or after the first day of April, nineteen hundred and twenty-three, be allowed the following rebate from the excise duty payable in respect thereof, that is to say:

In the case of beer brewed by a brewer of beer for sale, for every thirty-six gallons of beer, of whatever original gravity, charged with duty and delivered from the brewery, a rebate of one pound, nr where the duty payable in respect of thirty-six gallons of any beer so charged and delivered is less than two pounds and four shillings, a rebate equal to the amount by which that duty exceeds the sum of one pound and four shillings.

In the case of beer brewed by any other brewer, for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees charged with duty a rebate of one pound and five shillings and so in proportion for any difference in quantity.

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act. 1913."