HC Deb 03 April 1963 vol 675 c459

There is one other agreeable consequence. Under the present law, people who brew beer either for their own consumption or, in the case of farmers, for consumption by their workpeople are required to take out an Excise licence and, in some cases, to pay duty based on the Schedule A valuation. The amount of revenue involved is very small indeed, and is probably less than the cost of collection. The abolition of the Schedule A valuation system provides a convenient opportunity for getting rid of these licences. So the private citizen will have the same freedom to brew beer as he already has to make wine.

Back to