The function of the Beer Duty dataset is to record the receipt of monthly returns of Beer Duty (Ex46) owed by registered brewers, and to make this information available to control officers on a nation-wide basis. It also controls the collection of VAT due on beer (EX46(VAT)) which is VAT due on alcoholic beverages under the Value Added Tax Act (VATA) Section 18.
The system also provided statistics to those other sections of HM Customs and Excise which needed the information. Various reports produced by the Beer duty system include those showing the statistics for all the brewer returns in a particular collection/country in a specified period; all outstanding returns for brewers; beer duty statistics for the UK in specified collections. The system also produces Registration Certificates and both blank EX46 and EX46(VAT).
The datasets in this series are available to download. Links to individual datasets can be found at piece level.