Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the value is of the small breweries relief to breweries producing (a) 3,000 hectolitres, (b) 4,000 hectolitres and (c) 5,000 hectolitres of beer each year.

Small Brewers producing less than 5,000 hectolitres per year are currently entitled to a 50% reduction in the rate of duty charged on their beer. The value of the relief to an individual Brewer will depend on the strength of the beer produced. At an average strength of 4% this would reduce a Brewer’s beer duty bill by £114,480 on 3,000 hectolitres, £152,640 on 4,000 hectolitres, and £190.800 on 5,000 hectolitres per annum.

HMRC publishes annual statistics on Small Brewers Relief, this includes the number of people claiming the relief and the total cost of the relief. Information on the total cost of the relief by production volume is not readily available. The latest publication of annual tax relief data for Small Brewers Relief can be found at https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.