Beer: Excise Duties

(asked on 1st October 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many small breweries (a) have and (b) have not been permitted to recalculate their production volumes for the purposes of small brewers relief in 2020-21.


Answered by
Kemi Badenoch Portrait
Kemi Badenoch
President of the Board of Trade
This question was answered on 6th October 2020

UK law does not allow for in-year adjustments to be made to the current year’s production for the purposes of Small Brewers Relief (SBR) after beer has been finished.

Brewers who have had to discard spoilt beer in 2020 due to COVID-19 have been able to reclaim the excise duty payable from HMRC in line with the requirements set out in HMRC Excise Public Notice 226. Where small brewers’ production has been lower than expected due to reduced demand, this will be taken into account when calculating their SBR eligibility for 2021.

Reticulating Splines