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1234501

registered interest
date	15/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 September 2020 to Question 86639, whether he plans to publish a proposed taper (a) before or (b) with that consultation to enable small breweries to understand the potential effect of those proposals on their businesses.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	90113
answer	answer is ministerial correction date of answer 21/09/2020 answer text <p>The taper for the Small Brewers Relief (SBR) scheme is a matter for the consultation that will take place this Autumn. Brewers are free to put forward their own proposals, and several have already done so.</p><p> </p><p>There is very little evidence to suggest any impact on market access as a result of SBR.</p><p> </p><p>The value of SBR when first converted to a cash basis will be the same as now. Decisions about increases will be kept under review and will be a matter for future announcements. The Government will consult on how to ensure SBR retains a fair value as part of the further consultation this Autumn.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 90114 90115 90116 question first answered 21/09/2020 09:19:33 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1234509

registered interest
date	15/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department made of market access when carrying out the review of Small Brewers’ Relief.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	90114
answer	answer is ministerial correction date of answer 21/09/2020 answer text <p>The taper for the Small Brewers Relief (SBR) scheme is a matter for the consultation that will take place this Autumn. Brewers are free to put forward their own proposals, and several have already done so.</p><p> </p><p>There is very little evidence to suggest any impact on market access as a result of SBR.</p><p> </p><p>The value of SBR when first converted to a cash basis will be the same as now. Decisions about increases will be kept under review and will be a matter for future announcements. The Government will consult on how to ensure SBR retains a fair value as part of the further consultation this Autumn.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 90113 90115 90116 question first answered 21/09/2020 09:19:33 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1234510

registered interest
date	15/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what level of duty relief is planned under proposals to convert Small Brewers’ Relief to a cash basis.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	90115
answer	answer is ministerial correction date of answer 21/09/2020 answer text <p>The taper for the Small Brewers Relief (SBR) scheme is a matter for the consultation that will take place this Autumn. Brewers are free to put forward their own proposals, and several have already done so.</p><p> </p><p>There is very little evidence to suggest any impact on market access as a result of SBR.</p><p> </p><p>The value of SBR when first converted to a cash basis will be the same as now. Decisions about increases will be kept under review and will be a matter for future announcements. The Government will consult on how to ensure SBR retains a fair value as part of the further consultation this Autumn.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 90113 90114 90116 question first answered 21/09/2020 09:19:33 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1234511

registered interest
date	15/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to link duty relief to inflation under proposals to convert Small Brewers’ Relief to a cash basis.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	90116
answer	answer is ministerial correction date of answer 21/09/2020 answer text <p>The taper for the Small Brewers Relief (SBR) scheme is a matter for the consultation that will take place this Autumn. Brewers are free to put forward their own proposals, and several have already done so.</p><p> </p><p>There is very little evidence to suggest any impact on market access as a result of SBR.</p><p> </p><p>The value of SBR when first converted to a cash basis will be the same as now. Decisions about increases will be kept under review and will be a matter for future announcements. The Government will consult on how to ensure SBR retains a fair value as part of the further consultation this Autumn.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 90113 90114 90115 question first answered 21/09/2020 09:19:33 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1234513

registered interest
date	15/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect of the changes to Small Brewers’ Relief on pubs.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	90117
answer	answer is ministerial correction date of answer 21/09/2020 answer text <p>As Small Brewers Relief benefits small brewers not pubs, no impact is expected on pubs as a result of these changes.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 21/09/2020 09:16:16 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris