http://customs.hmrc.gov.uk/channelsPort ... e=document
Para 3.7.4 says..
Products that are canned, bottled, packaged or prepared for use in home wine or beer making are standard-rated. This includes:
§kits for home brewing, wine making etc;
§retail packs of hopped malt extract, malted barley, roasted barley, hops;
§special wine and brewers’ yeasts;
§grape concentrates; and
§retail packs of foods, which are specialised to home wine making, such as dried elderberries or sloes for making country wines.
This came into force in May 04 (about when I’d noticed the price increse)
So you pay VAT on extract, and yeast but not on grains. <_<
Customs, don’t you just love ‘em!

The move to AG is beckoning….

JC