Summary: For UK Alcohol Duty, beer includes ale, porter, stout and any product made or sold as beer or as a beer substitute.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Section 2.1, Beer
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
Glossary last reviewed .