Skip to main content

Small Brewers Relief Scheme

Volume 485: debated on Monday 15 December 2008

To ask the Chancellor of the Exchequer (1) what the cost to his Department was of the Small Brewers Relief Scheme in each of the last five years; (240645)

(2) what estimate he has made of the percentage of brewers that are eligible for the Small Brewers Relief Scheme; how many breweries took advantage of the scheme in each year since 2002; and if he will make a statement.

Information on the cost to the Treasury of the Small Brewers Relief Scheme is published at:

http://www.hmrc.gov.uk/stats/tax expenditures/menu.htm

and is only available for the last two financial years.

The numbers of brewers eligible for the Small Brewers Relief (i.e. that produce less than 5,000 HL of beer per year) in each of the last six years were:

Number

2002

394

2003

421

2004

424

2005

497

2006

560

2007

592

The number of brewers that took advantage of Small Brewers Relief (i.e. that paid a duty rate of £6.63 before Budget 2007 and £6.85 after Budget 2007) in 2007 was estimated to be 419.