Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much Small Breweries' Relief has cost the public purse; and how many brewers have received it in each year since 2015.
HMRC publishes annual statistics on Small Brewers Relief, this includes the number of people claiming the relief and the historic cost of the relief. Information on the historic number of brewers claiming the relief 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.