I started collecting statistics years ago, long before this blog kicked off. It was a lot of effort for no particular direct return. Longterm, it's a totally different matter. I'm so glad I put the work in because I have most of the numbers I need to hand. Like this set.
A couple of notes. The tax in 1930 and 1934 - 1939 wasn't really 80 shillings a barrel. It was 100/- per standard barrel with a 20/- rebate per bulk barrel. Which meant that the tax was effectively higher the stronger the beer. For example, a barrel of 1027.5º (half standard gravity) would be 50/- minus 20/- making the tax 30/-. While a beer at the standard gravity of 1055º would be 100/- minus 20/- leaving tax of 80/-. You can see that the stronger beer paid more than double the tax of the weaker beer.
The average tax per pint I've calcutated in a very simple way: by dividing the total tax collected by the number of pints brewed.
|UK beer tax and tax yield 1930 - 1939|
|Year||Total Tax £||Bulk Barrels||Std. Barrels||Tax/Std. Brl||Av. sg||tax pint|
|1928 Brewers' Almanack|
|1955 Brewers' Almanack|
You can see that Sir Edgar Sanders was correct when he said that the tax on a pint of beer was 3d a pint in 1933. Though the tax yield was even lower that £74,000,000 and didn't even reach £70 million. The amount of tax collected only got back to the level of 1931 in 1940, after extra wartime taxation had been levied.