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HMRC internal manual

Beer Guidance

Beer Production: Brew on premises operations

Brew on premises operations normally comprise of micro brewing plants and maturation vessels.

The proprietors of the premises hire the facilities to members of the public and sell them materials for brewing together with recipes and instructions. The proprietors and premises are not required to be registered provided that neither the proprietor nor his employees take part in any brewing or sell any of the products. They may, however, offer advice or answer queries from their customers. The rules for home brewing apply to the customers who must brew only for their own domestic use.

This effectively removes them from control under the Beer Duty Regulations. However, under the Revenue Traders (Records and Accounts) Regulations 1992 section 4(c) they can be deemed to be revenue traders, which would allow occasional visits to be made to inspect records and check that the above limitations are being observed.