Council Directive 92/83/EECShow full title

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

Article 5U.K.

1.Member States may apply reduced rates, which may fall below the minimum rate, for beer with an actual alcoholic strength by volume not exceeding 2,8 % vol.

2.Member States may confine the application of this Article to products containing a mixture of beer with non-alcoholic drinks falling within CN code 2206.