Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the proposed VAT cut on the sale beer and cider on (a) small businesses and (b) breweries which do not supply their products in containers over 40 litres in capacity.
The Treasury welcomes views from industry on the qualifying criteria for the duty relief on draught beer and cider. We will discuss this further with industry groups as part of our alcohol duty review consultation process.