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Written question asked by Owen Thompson (Scottish National Party) on Tuesday, 1 September 2020, in the House of Commons. It was due for an answer on Monday, 7 September 2020 (named day). It was answered by Kemi Badenoch (Conservative) on Monday, 7 September 2020 on behalf of the Treasury.

Beer: Excise Duties

Question

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of delaying changes to Small Breweries' Relief due to the covid-19 outbreak.

Answer

The Treasury has been reviewing Small Brewers Relief since 2018. As announced to Parliament in July, the Treasury has concluded the first stage of the review and set out its findings.

The Treasury will consult later this year on further aspects of reforming the relief, including the shape of the new taper. The results of this consultation will help determine what rate of duty breweries will face as they grow.

In order to provide time for brewers to adapt, final changes will not come into effect until at least 1 January 2022.

Secondary information

Type
Written question
Reference
83990
Session
2019-21
Grouped for answer
Yes
Subjects
Beer Excise duties Small businesses Reform Tax allowances Coronavirus
Link
View this Written question on www.parliament.uk