A malt tax is a tax upon the making or sale of Malted grain, which has been prepared using a process of steeping and drying to encourage

germination Germination is the process by which an organism grows from a seed or spore. The term is applied to the sprouting of a seedling from a seed of an angiosperm or gymnosperm, the growth of a sporeling from a spore, such as the spores of fungi, fer ...

and the conversion of its

starch Starch or amylum is a polymeric carbohydrate consisting of numerous glucose units joined by glycosidic bonds. This polysaccharide is produced by most green plants for energy storage. Worldwide, it is the most common carbohydrate in human diets ...

into sugars. Used in the production of

beer Beer is one of the oldest and the most widely consumed type of alcoholic drink in the world, and the third most popular drink overall after water and tea. It is produced by the brewing and fermentation of starches, mainly derived from ce ...

and

whisky Whisky or whiskey is a type of distilled alcoholic beverage made from fermented grain mash. Various grains (which may be malted) are used for different varieties, including barley, corn, rye, and wheat. Whisky is typically aged in wooden c ...

for centuries, it is also an ingredient in modern foods.

Background

Until the late 19th century, lack of access to clean drinking water meant particularly in urban areas, it was often safer to drink so-called

small beer Small beer (also known as small ale or table beer) is a lager or ale that contains a lower amount of alcohol by volume than most others, usually between 0.5% and 2.8%. Sometimes unfiltered and porridge-like, it was a favoured drink in Medieval Eu ...

. These had relatively low levels of alcohol and were routinely drunk throughout the day by both workers and children; in 1797, one educationalist suggested for '...more robust children, water is preferable, and for the weaker ones, small beer ...'. This meant malt was seen as an essential part of dietary health for the poor and taxing it caused widespread dissent.

Taxation

In England, malt was first taxed in 1644 by the Crown to help finance the

English Civil War The English Civil War (1642–1651) was a series of civil wars and political machinations between Parliamentarians (" Roundheads") and Royalists led by Charles I ("Cavaliers"), mainly over the manner of England's governance and issues of re ...

. Article 14 of the 1707 Acts of Union between England and Scotland agreed the malt tax would not be applicable in Scotland until the conclusion of the 1701-1713

War of the Spanish Succession The War of the Spanish Succession was a European great power conflict that took place from 1701 to 1714. The death of childless Charles II of Spain in November 1700 led to a struggle for control of the Spanish Empire between his heirs, Phil ...

. After the

Peace of Utrecht The Peace of Utrecht was a series of peace treaties signed by the belligerents in the War of the Spanish Succession, in the Dutch city of Utrecht between April 1713 and February 1715. The war involved three contenders for the vacant throne of ...

in April 1713, Parliament voted to extend the tax, despite protests from the 45 Scots

Members of Parliament A member of parliament (MP) is the representative in parliament of the people who live in their electoral district. In many countries with bicameral parliaments, this term refers only to members of the lower house since upper house members of ...

, which reflected general discontent on the impact of Union. At a meeting with Queen Anne on 26 May, a deputation that included the

Earl of Mar There are currently two earldoms of Mar in the Peerage of Scotland, and the title has been created seven times. The first creation of the earldom is currently held by Margaret of Mar, 31st Countess of Mar, who is also clan chief of Clan Mar. T ...

and

Duke of Argyll Duke of Argyll ( gd, Diùc Earraghàidheil) is a title created in the peerage of Scotland in 1701 and in the peerage of the United Kingdom in 1892. The earls, marquesses, and dukes of Argyll were for several centuries among the most powerful ...

asked her to dissolve the Union, which was refused. According to

William Cobbett William Cobbett (9 March 1763 – 18 June 1835) was an English pamphleteer, journalist, politician, and farmer born in Farnham, Surrey. He was one of an agrarian faction seeking to reform Parliament, abolish "rotten boroughs", restrain foreign ...

, this tax contributed to inequality, poverty, and malnutrition in England, as it created a monopoly for malting and brewing, preventing ordinary householders from brewing their own nutritious beer for everyday use.

References

Sources

* Excises Tax {{finance-stub

Background

Taxation

See also

References

Sources