Sift together the flour and baking powder. In another dish, lightly beat the egg. Gently add the egg and beer to the dry ingredients, whisking constantly. Add salt and pepper.
Combine all the ingredients for the tartar sauce in a bowl and set aside.
Heat the oil.
Dip the fish in the batter and fry for 2 or 3 minutes. Drain on paper towels (eg. Scott Towel).
NOTES:
Beer acts like yeast. It causes the dough to swell. Serve with fries and tartar sauce.