calumscott
Regular.
- Joined
- Sep 12, 2011
- Messages
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Baz is right...
The law is:
"The duty on beer produced in the United Kingdom shall not be chargeable on beer produced by a person who produces beer only for his own domestic use."
The key word there is "only". The definition of "domestic" however is nice and vague. One could easily argue that "domestic" describes any action that you might reasonably perform with a purchased bottle of beer in a non-commercial way.
Example 1a: I go and buy a 4 pack of hobgoblin to take round a mate's house to accompany a curry.
Example 1b: I brew a hobgoblin clone and take 4 bottles round to a mate's house to accompany a curry.
I don't think you could ever argue that the example is non-domestic, its a normal thing to do in your domestic life.
Example 2a: I go and buy a 4 pack of mixed Wychwood beers to take along to share and discuss at my local beer appreciation society.
Example 2b: I dig 4 different bottles of my homebrew from the stash to take along to share and discuss at my local beer appreciation society.
Again, I think you would have a hard job arguing that scenario isn't a normal thing to do in your domestic life.
Next one is interesting, I've just actually done 3a!
Example 3a: I go and buy a 4 pack of mixed Wychwood beers which will form a raffle prize for a charity day in the local pub.
Example 3b: I dig 4 different bottles of my homebrew from the stash which will form a raffle prize for a charity day in the local pub.
Now, 3a is clearly a normal thing to do in your domestic life, the 4 pack of wychwood beer is part of my own domestic use, I've choosen to offer them up to a charity.
I think there is a pretty strong case to argue that the substitution of homebrew here is above board and within the scope of "domestic". Further, this kind of raffle with very limited income and prize value sits outside the gambling act too in that no gambling taxes are due on the ticket price or prizes, i.e. it's amateur, not for profit etc etc. Very "everyday", very "domestic".
Beer competitions are interesting, I guess your local homebrew circle competitions would always be "domestic" as it really is a hobby kind of activity, something you do in your own time for your own pleasure, a bit like knitting or quilting but tastier.
But what about the big comps where perhaps there are bigger prizes and you are competing against commercial operations? I guess the lines start to get blurry there, particularly if you are consistantly successful and win a lot of decent value stuff.
So basically, so long as you do with your home brew what you would do in your normal everyday non-commercial life with drink you buy from the shop I think you are well within the law.
The problem, as Baz says, is if you cross the line just once, you could be battered for a whole lot more than just the tax on the busted bottle.
The law is:
"The duty on beer produced in the United Kingdom shall not be chargeable on beer produced by a person who produces beer only for his own domestic use."
The key word there is "only". The definition of "domestic" however is nice and vague. One could easily argue that "domestic" describes any action that you might reasonably perform with a purchased bottle of beer in a non-commercial way.
Example 1a: I go and buy a 4 pack of hobgoblin to take round a mate's house to accompany a curry.
Example 1b: I brew a hobgoblin clone and take 4 bottles round to a mate's house to accompany a curry.
I don't think you could ever argue that the example is non-domestic, its a normal thing to do in your domestic life.
Example 2a: I go and buy a 4 pack of mixed Wychwood beers to take along to share and discuss at my local beer appreciation society.
Example 2b: I dig 4 different bottles of my homebrew from the stash to take along to share and discuss at my local beer appreciation society.
Again, I think you would have a hard job arguing that scenario isn't a normal thing to do in your domestic life.
Next one is interesting, I've just actually done 3a!
Example 3a: I go and buy a 4 pack of mixed Wychwood beers which will form a raffle prize for a charity day in the local pub.
Example 3b: I dig 4 different bottles of my homebrew from the stash which will form a raffle prize for a charity day in the local pub.
Now, 3a is clearly a normal thing to do in your domestic life, the 4 pack of wychwood beer is part of my own domestic use, I've choosen to offer them up to a charity.
I think there is a pretty strong case to argue that the substitution of homebrew here is above board and within the scope of "domestic". Further, this kind of raffle with very limited income and prize value sits outside the gambling act too in that no gambling taxes are due on the ticket price or prizes, i.e. it's amateur, not for profit etc etc. Very "everyday", very "domestic".
Beer competitions are interesting, I guess your local homebrew circle competitions would always be "domestic" as it really is a hobby kind of activity, something you do in your own time for your own pleasure, a bit like knitting or quilting but tastier.
But what about the big comps where perhaps there are bigger prizes and you are competing against commercial operations? I guess the lines start to get blurry there, particularly if you are consistantly successful and win a lot of decent value stuff.
So basically, so long as you do with your home brew what you would do in your normal everyday non-commercial life with drink you buy from the shop I think you are well within the law.
The problem, as Baz says, is if you cross the line just once, you could be battered for a whole lot more than just the tax on the busted bottle.
) from the 1880 Inland Revenue Act:
