The Effect Of Value Adding

[niceshoes]

I'm fairly sure breweries would not get away with putting 4.8% beer in 5.0% labelled bottles. I think you find this "0.2% out" bit would be the tolerance allowed on the AbV measurement.

The instruments and processes used to measure the strength of excisable beverages must be able to produce a result with a tolerance of plus or minus 0.2% of the actual alcoholic strength.

And the breweries exploit this legislation.

 

[Millet Man]

I'm fairly sure breweries would not get away with putting 4.8% beer in 5.0% labelled bottles. I think you find this "0.2% out" bit would be the tolerance allowed on the AbV measurement.

I have just gone through an excise license application for the relocation of our brewery to Ballarat and the the way it works is:

1. Equipment has to be able to measure to an accuracy of 0.2% ABV
2. If actual ABV exceeds the labelled strength by more than 0.2% you pay excise on the actual strength
3. If actual ABV does not exceed the labelled strength by more than 0.2% you pay excise on the labelled strength
4. For bottled conditioned beers the tolerance is 0.3% not 0.2%

There is no excise saving in making beer under the labelled strength, the tax office doesn't work that way. If you're under bad luck, if you're over pay up.

Cheers, Andrew.

 

[SpillsMostOfIt]

...and you try to sell your beer in 50litre kegs in preference to bottles because you pay less excise.