Small Brewers Relief: Technical consultation January 2021 Small Brewers Relief: Technical consultation January 2021 © Crown copyright 2021 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open- government-licence/version/3. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at: www.gov.uk/official-documents. Any enquiries regarding this publication should be sent to us at
[email protected] ISBN 978-1-911680-23-9 PU 3064 Contents Chapter 1 Introduction 2 Chapter 2 How SBR works 8 Chapter 3 The review of SBR to date 15 Chapter 4 Reforming SBR 38 Chapter 5 Summary of questions 64 Annex A Statistical data 66 Annex B The 2019 survey of brewers 68 1 Chapter 1 Introduction Background 1.1 Small Brewers Relief (SBR), as its name suggests, provides for reduced rates of beer duty for small brewers. It was first introduced in 2002 and was later adjusted in 2004. The relief is sometimes referred to in the industry as “progressive beer duty”. 1.2 Following requests from brewers to look again at the scheme over a number of years, the Treasury announced at the 2018 Budget that it would review the scheme “to ensure it is supporting growth in the sector”. 1.3 Since then, the Treasury has received submissions and engaged with a wide range of brewing groups to understand their views about reforming the relief.