BEER11040 - Glossary O - W

Other fermented product

 Any product which is either obtained from the alcoholic fermentation of any substance, or obtained by mixing a product obtained from the alcoholic fermentation of any substance, or anything derived from that product, with anything else; but is not beer, cider, wine or spirits. Previously referred to as “made-wine�.
Original Gravity
 »Ê¹ÚÌåÓýapp specific gravity of wort before fermentation

Package

To put beer into tanks, casks, kegs, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers

Packager

Person carrying on the business of packaging

Pin (polypin)

Cask of 4 ½ gallons capacity

Priming

Addition of sugar solution to beer before delivery, to assist in fermentation

Racking

Filling casks and kegs

Registered brewer

A person who produces beer on any premises in the United Kingdom registered under section 47 (1) of ALDA in respect of those premises

Registered brewery

Any premises in respect of which a registered brewer is registered under section 47 (1) of ALDA.

Registered holder

A packager of beer or a registered brewer registered under section 41A of ALDA in relation to any registered premises.

Registered premises

A brewery or store registered under section 41A of ALDA on which a registered holder may hold duty unpaid beer without payment of that duty

Regulations

»Ê¹ÚÌåÓýapp Beer Regulations 1993

RTAR

»Ê¹ÚÌåÓýapp Revenue Traders (Accounts and Records) Regulations 1992

Small Producer Beer

Beer, below 8.5% ABV and not brewed under licence, produced by eligible breweries in the UK or overseas � Finance (No.2) Act 2023, sections 54 to 60. BEER4000 refers.

Small pack

Containers of 10 litres or less (bottles and cans)

Spirits

Spirits of any description (other than denatured alcohol) including all liquors mixed with spirits, and all mixtures, compounds or preparations made with spirits

Tariff

»Ê¹ÚÌåÓýapp short title for the HM Revenue and Customs Integrated Tariff of the United Kingdom. »Ê¹ÚÌåÓýapp tariff provides information on import duties and measures affecting the import, export and transit of goods

Tax warehouse

Premises approved by the Commissioners of HM Revenue and Customs for the production, processing, handling and storage of exciseable goods under suspension of duty

Widget

Device inserted into cans and bottles which recreates the effect of draught beer when it is poured

Wort

»Ê¹ÚÌåÓýapp produce of mashing