Alcohol Duty rates from March 2015. Beer (taken from gov.uk )

Alcohol type         Rate per hectolitre per cent of alcohol in the beer

Beer - General Beer Duty         £18.37

Beer - high strength:
Exceeding 7.5% abv - in addition to the General Beer Duty         £5.48

Beer - lower strength:
Exceeding 1.2% - not exceeding 2.8% abv         £8.10

This lowest band has resulted in a few low alcohol brews