HC Deb 19 January 1984 vol 52 c293W
Mr. Foulkes

asked the Chancellor of the Exchequer why he decided against levying excise duty on home-brew kits.

Mr. Hayhoe

All the proposals which have been submitted for levying excise duty on home-brew kits would be disproportionately expensive to administer in relation to the likely revenue yield and of limited effectiveness, since they would leave home-brewers the option of avoiding the duty by purchasing the necessary ingredients separately, but this matter remains under review.