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<p>HMRC publishes quarterly statistics of beer duty receipts, as well as quantities
of production. Information on the proportion of annual receipts that are paid by small
brewers producing no more than 60,000 hectolitres of beer per year is not readily
available.</p><p> </p><p>HMRC publishes annual statistics on small brewers reliefs,
this includes the number of people claiming the relief and the cost of the relief.
Information on proportion of claimants receiving the maximum 50 per cent and at least
25 per cent reduction in their beer duty rate is not readily available.</p>
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