The Spirits Act 1742 (commonly known as the Gin Act 1743) was an Act of the Parliament of Great Britain ( 16 Geo. 2. c. 8) repealing the

Gin Act 1736 The Spirit Duties Act 1735 (commonly known as the Gin Act of 1736) was an Act of the Parliament of Great Britain establishing a retail tax on gin and annual licenses for gin sellers. Designed to curb gin consumption, the law was widely disobeyed ...

in favour of lower taxes and licence fees.

Background

The Gin Act 1736 attempted to curb gin consumption by instituting a 20 shilling per gallon excise tax as well as a £50 annual license (equivalent to £ today) for all gin sellers. The law proved immensely unpopular and provoked public rioting and widespread defiance. It is said that only two of the annual licenses were ever purchased and many people turned to producing homemade gins. In light of the difficulty in enforcing the law (and the financial strain of the War of the Austrian Succession), the Gin Act 1743 reduced the cost of an annual gin-selling license from £50 to just 20 shillings. The excise tax on gin producers and penalties for violating the law were also significantly reduced. The question of taxing and regulating gin was later revisited by the

Gin Act 1751 The Sale of Spirits Act 1750 (commonly known as the Gin Act 1751) was an Act of the Parliament of Great Britain (citation 24 Geo. II c. 40) which was enacted in order to reduce the consumption of spirits, a popular pastime that was regarded as ...

References

{{Reflist Alcohol law in the United Kingdom Great Britain Acts of Parliament 1742