Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the average Alcohol By Volume is of each product produced by (a) small brewers and (b) small cider producers.
Small brewers and cidermakers produce at a range of ABVs. The strength of the products of small producers will vary according to their individual business model.
Small cidermakers producing 70 hectolitres or less in a 12-month consecutive period are exempted from the requirement to register with HMRC for duty purposes. The Government therefore holds no records on the numbers of these businesses.
Under the proposals published at Budget, brewers that also produce spirits will be required to attribute spirits production to their total production amount.
We will be publishing the Government’s response to the consultation on the alcohol duty review, including Small Producer’s Relief, later in the year.