http://www.legislation.gov.uk/id/eudr/1992/83

SECTION IIIFERMENTED BEVERAGES OTHER THAN WINE AND BEER

Scope

Article 11

1.

Member States shall appaly an excise duty to fermented beverages other than beer and wine (other fermented beverages) in accordance with this Directive.

2.

Member States shall fix their rates in accordance with Directive 92/84/EEC.