Catalogue description Beer Duty System: 2003 snapshot

This dataset contains a snapshot of the Beer Duty System Database at October 2003, 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; Names and references of old and new collections or regions e.g. 'Central England', 'North West'; 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; Financial information, such as names of brewers' business partners, brewers' VAT registration number, bank account numbers; Geographic locations of brewers.

The dataset also contains information on classes of beer brewed:

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

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

Class C is bulk beer which was produced elsewhere;

Class D is packaged beer which was produced elsewhere.

Financial information includes weekly and other returns by brewers, containing details such as 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). VAT information relates to EX46(VAT), which brewers are required to pay. The dataset gives brewers' details, their collection ID and VAT registration number. This also includes information concerning account tax type, amount of VAT paid, and the total amount paid by each brewer. There is general information concerning payment of VAT, and time periods within which the returns are to be collected.

The dataset consists of 20 tables. Seven tables contain the majority of the data: BrewerAddresses, BrewerDetails, BrewerReturn, BrewerReturnContinuationSheet, EX46VAT, EX46VATAddresses, and RegisteredAddresses. The tables RegistrationStatus, Alive, AssessmentOrReturn, CountryDescription, NewCollectionTable, OldCollectionTable, Status, StatusOfAddresses, VATRate, DutyRate and TempEPD0001GroupBrewers are all lookup tables.