Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of (a) freezing and (b) deferring beer duty for the independent brewery sector during the covid-19 outbreak.
To support brewers and drinkers, at the Budget the Government froze beer duty for the third consecutive Budget.
The Government appreciates that brewers, particularly small or craft ones, are facing a challenging trading period due to COVID-19. However, they can benefit from the unprecedented package of business support offered by the Government.
In addition, if brewers need more help, they can use HMRC’s Time To Pay service to seek deferrals of any of their taxes, including beer duty. HMRC will waive late payment penalties and interest where a brewer cannot pay taxes due to COVID-19.