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<p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of
SBR is ongoing. A technical consultation was launched in January this year to help
inform the Government’s review. The consultation document provides further information
on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The
Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres
(880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing
the full value of the relief for truly small breweries, while providing those between
the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate.
Officials are continuing to work closely with HM Revenue and Customs to deliver a
relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The
Government has made it clear that changes to SBR will not come into effect until at
least January 2022. We will consider the state of the industry as it recovers from
Covid-19, and the need to provide sufficient time for brewers to adapt, before making
any changes.</p><p> </p>
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