A duty (tax) of Two Pennies Scots per Scots pint of beer was placed on all beer brewed or sold within various towns in Scotland between the 1700s and the early 1800s. It was used to fund various local needs.

Two pennies Scots was equivalent to one-sixth of a penny Sterling. Adjusting for inflation, that is equivalent to £0.3 in 2023.

A Scots pint was equivalent to about three imperial pints or 1.7 litres of beer.

The last remaining Two Pennies Scots Acts were repealed by the Statute Law (Repeals) Act 2013.^[1]

In Alloa, an act of Parliament was passed in 1754.

• Alloa Beer Duties Act 1754

In Arbroath, acts of Parliament were passed in 1738, 1763, 1787, 1808 and 1828.

• Aberbrothock Beer Duties Act 1737 (11 Geo. 2. c. 4)

• Aberbrothock Beer Duties Act 1763 (3 Geo. 3. c. 28)

• Aberbrothock Beer Duties Act 1787 (27 Geo. 3. c. 46)

• Aberbrothock Two Pennies Scots Act 1808 (48 Geo. 3. c. xiv)

• Aberbrothock Two Pennies Scots Act 1828 (9 Geo. 4. c. xiii)

In Aberdeen, acts of Parliament were passed in 1695, 1707 and 1730.

• Aberdeen Beer Duties Act 1695 (c. 60 (S))

• Aberdeen Beer Duties Act 1707 (c. 81 (S))

• Aberdeen Beer Duties Act 1730 (4 Geo. 2. c. 13)

In Anstruther.

• Anstruther Easter Beer Duties Act 1748 (22 Geo. 2. c. 10)

• Anstruther Easter Beer Duties Act 1775 (15 Geo. 3. c. 48)

In Bo'ness, acts of Parliament were passed in 1707, 1744, 1767, 1794 and 1816.

• Borroustounness Beer Duties Act 1707 (c. 82 (S))

• Borrowstouness Beer Duties Act 1743 (17 Geo. 2. c. 21)

• Borrowstouness Beer Duties Act 1766 (7 Geo. 3. c. 90)

• Borrowstoness Beer Duties Act 1794 (34 Geo. 3. c. 91)

• Borrowstounness Two Pennies Scots Act 1816 (56 Geo. 3. c. xxxvi)

In Burntisland, acts of Parliament were passed in 1720, 1747, 1777 and 1807.

• Bruntisland Beer Duties Act 1719 (6 Geo. 1. c. 8)

• Bruntisland Beer Duties Act 1746 (20 Geo. 2. c. 26)

• Burntisland Beer Duties Act 1776 (17 Geo. 3. c. 20)

• Burntisland Two Pennies Scots Act 1807 (47 Geo. 3 Sess. 2. c. xli)

In Dalkeith, acts of Parliament were passed in 1760, 1782 and 1825.

• Dalkeith Beer Duties Act 1759 (33 Geo. 2. c. 53)

• Dalkeith Beer Duties Act 1782 (22 Geo. 3. c. 18)

• Dalkeith Two Pennies Scots Act 1825 (6 Geo. 4. c. xxxvi)

In Dumfries, acts of Parliament were passed in 1717, 1737, 1762, 1787 and 1811.

• Dumfries Beer Duties Act 1716 (3 Geo. 1. c. 6)

• Dumfries Beer Duties Act 1736 (10 Geo. 2. c. 7)

• Dumfries Beer Duties Act 1762 (2 Geo. 3. c. 55)

• Dumfries Beer Duties Act 1787 (27 Geo. 3. c. 57)

• Dumfries Two Pennies Scots Act 1811 (51 Geo. 3. c. xxxvii)

In Dunbar, acts of Parliament were passed in 1719, 1737 and 1764.

• Dunbar Beer Duties Act 1718 (5 Geo. 1. c. 16)

• Dunbar Beer Duties Act 1736 (10 Geo. 2. c. 4)

• Dunbar Beer Duties Act 1764 (4 Geo. 3. c. 46)

In Dundee, acts of Parliament were passed in 1707, 1731 1747, 1776, 1802 and 1827.

• Dundee Beer Duties Act 1707 (c. 80 (S))

• Dundee Beer Duties Act 1730 (4 Geo. 2. c. 11)

• Dundee Beer Duties Act 1746 (20 Geo. 2. c. 17)

• Dundee Beer Duties Act 1776 (16 Geo. 3. c. 16)

• Dundee Two Pennies Scots Act 1802 (42 Geo. 3. c. xxvii)

• Dundee Two Pennies Scots Act 1827 (7 & 8 Geo. 4. c. xciii)

In Dysart, acts of Parliament were passed in 1696 and 1753.

• Dysart Beer Duties Act 1695 (c. 89 (S))

• Dysart Beer Duties Act 1753 (26 Geo. 2. c. 44)

In Edinburgh, acts of Parliament were passed in 1717, 1723, 1752, 1798 and 1816.

• Edinburgh Beer Duties Act 1716 (3 Geo. 1. c. 5)

• Edinburgh Beer Duties Act 1722 (9 Geo. 1. c. 14)

• Edinburgh Beer Duties Act 1751 (25 Geo. 2. c. 9)

• Edinburgh Two Pennies Scots Act 1798 (38 Geo. 3. c. liv)

• Edinburgh Two Pennies Scots Act 1816 (56 Geo. 3. c. xxxv)

In Elgin, an act of Parliament was passed in 1722.

• Elgin Beer Duties Act 1721 (8 Geo. 1. c. 7)

In Glasgow and Gorbals, acts of Parliament were passed in 1705, 1716, 1726, 1736, 1755 and 1799.

• Glasgow Beer Duties Act 1705 (c. 54 (S))

• Glasgow Beer Duties Act 1715 (1 Geo. 1. St. 2. c. 44)

• Glasgow Beer Duties Act 1725 (12 Geo. 1. c. 27)

• Glasgow Beer Duties Act 1735 (9 Geo. 2. c. 31)

• Glasgow Beer Duties Act 1755 (28 Geo. 2. c. 29)

• Glasgow and Gorbals Two Pennies Scots Act 1799 (39 Geo. 3. c. xl)

In Greenock, an act of Parliament was passed in 1751.

• Greenock Beer Duties Act 1750 (24 Geo. 2. c. 38)

In Inverness, acts of Parliament were passed in 1719 and 1738.

• Inverness Beer Duties Act 1718 (5 Geo. 1. c. 17)

• Inverness Beer Duties Act 1737 (11 Geo. 2. c. 16)

In Irvine, an act of Parliament was passed in 1736.

• Irvine Beer Duties Act 1735 (9 Geo. 2. c. 27)

In Jedburgh, an act of Parliament was passed in 1721.

• Jedburgh Beer Duties Act 1720 (7 Geo. 1. St. 1. c. 25)

In Kelso, acts of Parliament were passed in 1759, 1780, 1802 and 1824.

• Kelso Beer Duties Act 1758 (32 Geo. 2. c. 56)

• Kelso Beer Duties Act 1780 (20 Geo. 3. c. 11)

• Kelso Two Pennies Scots Act 1802 (42 Geo. 3. c. xxxiii)

• Kelso Two Pennies Scots Act 1824 (5 Geo. 4. c. xxxviii)

In Kinghorn, acts of Parliament were passed in 1707, 1749, 1774 and 1807.

• Kinghorn Beer Duties Act 1707 (c. 85 (S))

• Kinghorn Beer Duties Act 1748 (22 Geo. 2. c. 13)

• Kinghorn Beer Duties Act 1774 (14 Geo. 3. c. 28)

• Kinghorn Two Pennies Scots Act 1807 (47 Geo. 3 Sess. 2. c. xlii)

In Kirkcaldy, acts of Parliament were passed in 1707, 1742, 1758 and 1791.

• Kirkcaldy Beer Duties Act 1707 (c. 83 (S))

• Kirkcaldy Beer Duties Act 1741 (15 Geo. 2. c. 8)

• Kirkcaldy Beer Duties Act 1757 (31 Geo. 2. c. 69)

• Kirkcaldy Beer Duties Act 1791 (31 Geo. 3. c. 82)

In Linlithgow, acts of Parliament were passed in 1723 and 1733.

• Linlithgow Beer Duties Act 1722 (9 Geo. 1. c. 20)

• Linlithgow Beer Duties Act 1732 (6 Geo. 2. c. 18)

In Montrose, acts of Parliament were passed in 1720, 1734, 1769, 1795 and 1816.

• Montrose Beer Duties Act 1719 (6 Geo. 1. c. 7)

• Montrose Beer Duties Act 1733 (7 Geo. 2. c. 5)

• Montrose Beer Duties Act 1769 (9 Geo. 3. c. 57)

• Montrose Beer Duties Act 1795 (35 Geo. 3. c. 42)

• Montrose Two Pennies Scots Act 1816 (56 Geo. 3. c. xxxvii)

In Paisley, an act of Parliament was passed in 1753.

• Paisley Beer Duties Act 1753 (26 Geo. 2. c. 96)

In Pittenweem, an act of Parliament was passed in 1720.

• Pittenweem Beer Duties Act 1719 (6 Geo. 1. c. 9)

In Port Glasgow, an act of Parliament was passed in 1799.

• Port Glasgow and Newark Two Pennies Scots Act 1799 (39 Geo. 3. c. xxxix)

In Prestonpans, acts of Parliament were passed in 1753 and 1758.

• Prestonpans Beer Duties Act 1753 (26 Geo. 2. c. 79)

• Prestonpans Beer Duties Act 1757 (31 Geo. 2. c. 52)