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HMRC internal manual

Beer Guidance

Beer production: Research and experiments into brewing

Section 44(1) of ALDA provides for the remission or repayment of duty on beer used for the purposes of research or experiment. Brewers that brew solely for this purpose need not be registered. Relief from duty may be applied to registered brewers who wish to test new brewery processes, equipment and ingredients, provided that none of the beer is sold or given away. Brewers may conduct taste tests among their employees but the beer must not be consumed in other circumstances.

Taste tests must not include prospective or actual customers.

When the research or experiments are finished, all the remaining beer must be destroyed.

Brewers must keep a record showing the:

• date of production;
• quantity and ABV of beer produced;
• date and method of destruction; and
• quantity destroyed.

Further information on experimental brewing can be found in section 17 of Notice 226