Inland Revenue Act 1880

3Repeal of excise duties on malt, &c

On the first day of October one thousand eight hundred and eighty, the following duties of excise shall cease to be charged and payable; (that is to say,) The duties on malt;

  • The duty on sugar used by any brewer of beer for sale in the brewing or making of beer, or in the preparation therefrom of any liquor or substance to be used as colouring in the brewing or making of beer ;

  • The duties on licences to be taken out by—

    • A maltster or maker of malt;

    • A roaster of malt;

    • A dealer in roasted malt; and

    • A brewer of beer for sale ;

  • And the drawbacks of excise now payable on malt and beer shall cease to be allowed.