Once the dust had settled after WW I, average gravity had dropped by about 10º from its pre-war level. It remained at around 1043º until 1931, when a big rise in beer duty (from 80s to 114s per standard barrel) prompted brewers to cut gravities to avoid increasing the price of a pint. The tax increase was reversed in 1933, but gravities never got back to their old levels, remaining around 1041º.
The uneven approach of brewers to the tax increase - dropping the gravity of some styles, such as Mild and Porter, increasing the price of others like Bitter - widened the gap in strength between the cheap and expensive beers. In 1923, Whitbread's X Ale had an OG of 1042.1º and its PA 1046.4º. In 1933, X was 1036.1º and PA 1048.8º.
Aside from that one little blip in the early 1930's, beer tax was remarkably stable in the interwar period, remaining at 80s per standard barrel from 1924 onwards.
This table gives an overview of beer output and taxation between the wars:
British brewing overview 1920 – 1939 | |||||
| Production (barrels) | Production (hl) | Average OG | tax per standard barrel | Net excise receipts (pounds) |
1920 | 35,047,947 | 57,358,068 | 1039.41 | 70s | 71,276,230 |
1921 | 34,504,570 | 56,468,799 | 1042.61 | 100s | 123,406,257 |
1922 | 30,178,731 | 49,389,304 | 1042.88 | 100s | 121,844,583 |
1923 | 23,948,651 | 39,193,404 | 1042.72 | 100s | 92,262,893 |
1924 | 25,425,017 | 41,609,566 | 1043.04 | 80s | 76,110,638 |
1925 | 26,734,825 | 43,753,145 | 1043.12 | 80s | 75,825,827 |
1926 | 26,765,610 | 43,803,527 | 1043.23 | 80s | 76,320,021 |
1927 | 25,100,461 | 41,078,410 | 1043.28 | 80s | 78,763,480 |
1928 | 25,435,145 | 41,626,141 | 1043.17 | 80s | 77,800,471 |
1929 | 24,608,000 | 40,272,468 | 1043.10 | 80s | |
1930 | 25,061,956 | 41,015,395 | 1042.90 | 80s | 71,254,674 |
1931 | 23,900,000 | 39,113,784 | 1042.50 | 114s | |
1932 | 20,790,812 | 34,025,411 | 1041.04 | 114s | 68,710,020 |
1933 | 17,950,303 | 29,376,748 | 1039.52 | 80s | 67,097,581 |
1934 | 20,182,308 | 33,029,558 | 1040.99 | 80s | 53,884,405 |
1935 | 20,864,814 | 34,146,520 | 1041.06 | 80s | 53,582,335 |
1936 | 21,969,763 | 35,954,835 | 1041.02 | 80s | 55,451,926 |
1937 | 22,724,450 | 37,189,926 | 1041.10 | 80s | 57,318,585 |
1938 | 24,205,631 | 39,613,967 | 1041.02 | 80s | 61,241,404 |
1939 | 24,674,992 | 40,382,105 | 1040.93 | 80s | 62,370,034 |
Sources: Brewers' Almanack 1928, p. 110 Brewers' Almanack 1955, p. 50 |
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