Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 September 2020 to Question 90116, how many small breweries will be affected by the proposals to covert small brewers relief to a cash basis.

The proposal to convert Small Brewers Relief (SBR) to a cash basis would affect small breweries entitled to SBR, but would only have an impact if there are future changes to the value of the relief.