> The giant industrial scale producers can certainly produce mega-batch after mega-batch of identical product, but for small scale "craft" producers with more v

> The giant industrial scale producers can certainly produce mega-batch after mega-batch of identical product, but for small scale "craft" producers with more variability it sounds like a bureaucratic nightmare to have a different tax level for each batch. That variability is already allowed (in the UK at least, but not banding) and comrs with an unexpected side effect - large brewers were advertising at higher abv values then they were brewing at, but paying duty kn the lower value [0]. taxing by abv simplifies the cslculatuons; you just measure it once. [0] https://www.bbc.co.uk/news/uk-41059610 https://www.bbc.co.uk/news/uk-41059610