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<p>The government recognises the important contribution made by small cider makers
and microbrewers in helping to create a diverse and vibrant alcohol market that increases
consumer choice.</p><p> </p><p> </p><p> </p><p>Small Brewers’ Relief supports microbreweries
by reducing their beer duty rate by up to 50 per cent. EU law explicitly allows member
states to support microbrewers through the duty regime.</p><p> </p><p> </p><p> </p><p>The
UK is discussing reforms to EU law with the EU Commission and other member states,
so that it explicitly allows member states to support small cider makers through the
duty regime. The government is also looking at alternatives that could apply. The
government will work with industry on both of these. As announced at Summer Budget
2015, the government will retain the current duty exemption for small cider producers
until and unless a replacement scheme is established.</p><p> </p>
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