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Increase in duty on private brewers licences.
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6.—(1) In lieu of the existing duties upon licences to be taken out annually by brewers of beer other than brewers for sale there shall, on and after the first day of October nineteen hundred and nineteen, be charged, levied and paid the following duties of excise (that is to say):—
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£ s. d.
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If the beer brewed by the brewer is chargeable with duty - - - - -
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0 4 0
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If the beer brewed by the brewer is not chargeable with duty, then—
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(a) where the brewer is the occupier of a house of an annual value exceeding ten pounds, but not exceeding fifteen pounds - - - -
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2 10 0
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(b) where the brewer is the occupier of a house of an annual value of ten pounds or less - - - -
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1 5 0
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Provided that, where the brewer is the occupier of a house of an annual value of eight pounds or less, he may between the thirtieth day of April and the thirty-first day of Augst in any year obtain without payment of duty a licence to brew a quantity not exceeding two bushels of malt, or the equivalent thereof, for his own use in the course of his employment on harvest work.
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(2) If the annual value of the house occupied by a brewer of beer other than a brewer for sale does not exceed ten pounds, duty shall not be charged on beer brewed by him, and if the annual value of the house occupied by him exceeds ten pounds and does not exceed fifteen pounds, duty shall not be charged upon beer brewed by him provided that he brews solely for his own domestic use.
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