Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the the Answer of 6 October 2020 to Question 98211 on Beer: Excise Duties, whether HMRC has advised any small breweries that they can make in-year adjustments to the 2020-21 year’s production for the purpose of Small Brewers Relief.

UK law does not allow for in-year adjustments to be made to the current year’s production for the purposes of Small Brewers Relief (SBR) after beer has been finished. This policy is explained in Public Notice 226 and no breweries should be making such an adjustment.