Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 September 2020 to Question 86639, whether he plans to publish a proposed taper (a) before or (b) with that consultation to enable small breweries to understand the potential effect of those proposals on their businesses.

The taper for the Small Brewers Relief (SBR) scheme is a matter for the consultation that will take place this Autumn. Brewers are free to put forward their own proposals, and several have already done so.

There is very little evidence to suggest any impact on market access as a result of SBR.

The value of SBR when first converted to a cash basis will be the same as now. Decisions about increases will be kept under review and will be a matter for future announcements. The Government will consult on how to ensure SBR retains a fair value as part of the further consultation this Autumn.