HM Treasury has published ‘Small Brewers Relief (SBR): technical consultation’. The consultation calls for further industry input on technical issues surrounding the first and second-stage reviews.

Small Brewers Relief (SBR) provides reduced rates of beer duty to small brewers. 

The government, in Budget 2018, announced it would review the relief following feedback from brewers that it was limiting growth and distorting the market. 

In July last year, the findings from the first stage of the review were released including the removal of the 'cliff-edge' of production levels and taper relief. Since this announcement, the Treasury has received submissions and engaged with a wide range of brewing groups to understand their views about reforming the relief. 

It is now seeking further opinions with the deadline for submissions 11:59 pm on 4 April 2021.

Questions

HM Treasury’s questions in this call for evidence are:

Changing the method of calculating production

Mergers and acquisitions, transitional relief

Adjusting SBR for the strength of the beer produced

Converting to a cash basis

Technical issues with reforming the SBR taper

Useful guides on the topic

Small Brewer's Relief
Budget 2020 announced a review as to how the Small Brewer’s Relief (SBR) is structured. The outcome of this review was expected to be published in Spring 2021.

Brewers: What expenses can I claim?
This guide outlines what expenses brewers, microbrewers and gin makers can claim for tax purposes.

External links

HM Treasury, Small Brewers Relief, Technical Consultation 

Small Brewers Relief: technical consultation response template

 


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