At the time of writing this article, the BBC is reporting on its website that in today’s budget, “Duty on beer and cider rises 1p a pint“.
Yet, section 5.124 of the budget report itself says …
“… duties on beer, … and cider will increase in line with inflation, adding 1 penny to a pint of beer, … and 1 penny to a litre of cider”.
However, duty on beer is not actually defined “per pint”. The unit amount of duty on beer is defined for every 1% strength of every 100 litres of beverage (i.e. per litre of pure alcohol). The rate of excise for beer in 2006 was set at £13.26 for every 1% of strength per 100 litres. The rate of excise for cider in 2006 was set at £25.61 per 100 litres.