HC Deb 30 July 1925 vol 187 cc665-6W
Mr. RILEY

asked the Financial Secretary to the Treasury what is the maximum gross rental of a house the occupier of which is permitted to brew beer for private consumption without being subject to a licence or duty; and what is the amount of beer which such an occupier can brew without paying duty?

Mr. GUINNESS

No person may brew beer without an Excise licence, but the occupier of a house of an annual value of £8 or less may obtain, without charge, a licence to brew in any year a quantity not exceeding four bushels of malt or its equivalent (approximating to 72 gallons of beer of a standard gravity of 10550). He may only use the beer for his own domestic consumption, and it would not be chargeable with beer duty.