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The government has concluded its review of the Small Brewer's Relief and announced that it intends to remove the 'cliff-edge' of production levels and taper relief.

Budget 2020 announced a review as to how the Small Brewer’s Relief (SBR) is structured. Currently:

The tapering allowance above 5,000hl was widely regarded as a ‘cliff-edge’. The government has announced that the scheme’s taper will be smoothed. It will take effect more gradually over a wider range of production, starting at 2,100 hectolitres per year and be converted to a cash basis.

A technical consultation will be brought forward in the Autumn. The Government will also consult on the potential for a grace period for small breweries that decide to merge.

It has also promised a post-EU exit alcohol review, saying recognises the need to reform the current duty system to support the alcoholic drinks and pubs sector in the longer term and will publish a call for evidence before end September 2020.

Links

Small Brewer's Relief
Small Brewer’s Relief (SBR) allows reduced rates of duty, of no more than 50% below the standard rate for small producers that are registered.

External links

Registration of beer producers

Register as a brewer, packager and holder of beer Form (BPH1)

How to make a reasonable estimate of the current calendar year’s production