Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Written Ministerial Statement entitled Finance Bill 2020-21 draft legislation and tax documents of 21 July 2020, what assessment he has made on the effect on the operation of the Small Brewers Relief scheme of converting it to a cash basis.

Converting the Small Brewers Relief (SBR) scheme to a cash basis will enable the Treasury to review the value of the relief periodically, ensuring it maintains a fair and appropriate value. The Treasury will consult in the Autumn on this and other technical measures relating to SBR.