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Written question asked by Owen Thompson (Scottish National Party) on Tuesday, 10 May 2022, in the House of Commons. It was due for an answer on Monday, 16 May 2022 (named day). It was answered by Helen Whately (Conservative) on Monday, 16 May 2022 on behalf of the Treasury.

Beer: Excise Duties

Question

To ask the Chancellor of the Exchequer, what assessment he has made of the impact of the new small producer relief on small brewers that also produce spirits above 8.5% ABV.

Answer

The Government will introduce a new Small Producer Relief, building on the success of Small Brewers Relief, for cidermakers and other producers of lower alcohol by volume (ABV) drinks, to encourage innovation and remove barriers to growth for small producers.

Small brewers and cidermakers produce at a range of ABVs. The strength of the products of small producers will vary according to their individual business model.

Small cidermakers producing 70 hectolitres or less in a 12-month consecutive period are exempted from the requirement to register with HMRC for duty purposes. The Government therefore holds no records on the numbers of these businesses.

Under the proposals published at Budget, brewers that also produce spirits will be required to attribute spirits production to their total production amount.

We will be publishing the Government’s response to the consultation on the alcohol duty review, including Small Producer’s Relief, later in the year.

Secondary information

Type
Written question
Reference
340
Session
2022-23
Grouped for answer
Yes
Subjects
Beer Excise duties Small businesses Tax allowances Spirits
Link
View this Written question on www.parliament.uk