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HMRC internal manual

Beer Guidance

Spoilt beer: Reprocessing

Regulation 29(2) entitles brewers to reprocess and claim drawback of duty on beer which is returned to the brewery because it is spoilt or unfit for use.

It is fairly common in the industry for unbroached containers, which have passed the duty point, to be returned to breweries for reprocessing and mixing back into mainstream duty suspended beer. This could lead to duty being paid twice on the reprocessed beer.

In order to make a claim, brewers must include a detailed record of the returned beer in the spoilt beer record.