Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of Beer Duty receipts were paid by small breweries that produce no more than 60,000 hectolitres of beer per year, in each of the last three years.
HMRC publishes quarterly statistics of beer duty receipts, as well as quantities of production. Information on the proportion of annual receipts that are paid by small brewers producing no more than 60,000 hectolitres of beer per year is not readily available.
HMRC publishes annual statistics on small brewers reliefs, this includes the number of people claiming the relief and the cost of the relief. Information on proportion of claimants receiving the maximum 50 per cent and at least 25 per cent reduction in their beer duty rate is not readily available.