Catalogue description Beer Duty System: 1998 snapshot

This dataset contains a snapshot of the Beer Duty System Database at October 1998, incorporating data gathered as required under the 1979 Alcoholic Liquor Act.

The dataset provides brewer details such as name, address, reference, and name of contact in brewery. It includes the names and references of old and new collections or regions, e.g. 'Central England', 'North West'. It also provides details of brewers' returns, amount of duty paid, quantity of beer on which duty is paid, deductions as a result of spoilt beer and drawback. It also provides information such as the names of brewers' business partners, brewers' VAT registration number, bank account numbers, and their location geographically.

There is detail on the class of beer brewed:

Class A: bulk beer brewed on the same or adjacent premises at which it was produced;

Class B: Packaged beer held on the same or adjacent premises at which it was produced or packaged;

Class C: Bulk beer which was produced elsewhere;

Class D: Packaged beer which was produced elsewhere.

The dataset indicates whether a brewer submits a weekly return, as well as how much beer is delivered for consumption in bulk hectolitres. It refers to the brewer's status, detailing whether it is a company limited by guarantee, an education establishment, in receivership, a limited company, or whether it has a sole proprietor. A brewer's registration status is also noted, for example whether the brewer is only a holder of beer or both a holder and producer. It also deals with returns by brewers including under-declarations and over-declarations in previous periods, the amount of duty claimed back because of spoilt beer and the amount of duty reclaimed as drawback including the sum of amounts claimed as spoilt beer and drawback. It deals with EX46(VAT) which brewers are required to pay, giving brewers' details, their collection ID and VAT registration number. This also includes information concerning account tax type, amount of VAT paid, and total amount paid by each brewer as well as other general information concerning payment of the VAT. Other information includes time periods within which the returns are to be collected.

The dataset consists of 18 tables.