Finance Act, 1992
Exemptions from duty.
91.—(1) Subject to compliance with any conditions the Commissioners see fit to impose, the duty of excise imposed by section 90 shall not be charged or levied on beer—
(a) not exceeding 0.5% vol.;
(b) produced in the State by a private brewer, provided that the said beer is brewed by the said brewer solely for his own domestic use.
(2) (a) Beer brewed by a private brewer shall not be sold or offered for sale by any person.
(b) A person who contravenes the provisions of paragraph (a) of this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.
(3) Any beer in respect of which an offence was committed under subsection (2) and any vessels, utensils and materials for brewing in the possession of a private brewer in respect of which such an offence was committed shall be liable to forfeiture.