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Beer: Excise Duties

Question for Treasury

UIN 102105, tabled on 12 October 2020

To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect on small, independent breweries of the proposal to convert Small Brewers Relief from a percentage formula to a cash basis measurement.

Answered on

15 October 2020

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. The Treasury will consult further on Small Brewers Relief later this Autumn.

Answered by

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