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HMRC internal manual

Beer Guidance

Spoilt beer: Claimant and making a claim


In many cases the registered brewer or packager who paid the duty will claim relief under regulation 26(5) of the Beer Regulations 1993. Officers should however accept any requests from a multi-site brewer or packager to offset relief claims on one duty return unless there are strong grounds for refusing the application.

Making claim for relief

A claim for relief should normally relate to the premises of the registered brewer or packager at which the duty was paid. However, officers should also accept requests from registered brewers / packagers who did not originally pay the duty (e.g. beer bought previously duty paid) to claim relief, provided there is a clear audit trail to the original duty payment. Particular attention should be paid to the risk of duplicate claims when the claimant is not the brewer or packager who originally paid the duty. The relevant regulation is 32 of the Beer Regulations 1993.