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08-01-2018, 08:06
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As promised, some numbers to go with yesterday's post.

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


1930
71,254,674
25,061,956
19,550,867
80s
1042.9
2.37d


1931
69,269,299
23,900,213
18,488,400
114s
1042.54
2.42d


1932
68,710,020
20,790,812
15,514,209
114s
1041.04
2.75d


1933
67,097,581
17,950,303
12,658,324
114s
1039.52
3.11d


1934
53,884,405
20,182,308
15,043,120
80s
1040.99
2.22d


1935
53,582,335
20,864,814
15,577,836
80s
1041.06
2.14d


1936
55,451,926
21,969,763
16,386,985
80s
1041.02
2.10d


1937
57,318,585
22,724,450
16,985,231
80s
1041.1
2.10d


1938
61,241,404
24,205,631
18,055,539
80s
1041.02
2.11d


1939
62,370,034
24,674,992
18,364,156
80s
1040.93
2.11d


Sources:


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.

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