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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Spoilt beer: Keg Ullage

Residues from “empty” kegs are not considered to be spoilt beer. Therefore, they do not meet the provisions for spoilt beer under the Beer Regulations 1993. However, as a concession and for administrative purposes and subject to complying with the rules of the scheme, residues can be entered in the spoilt beer record and duty reclaimed along with duty on spoilt beer.

Residues must be decanted into a separate vessel and accurately measured to determine the quantity and strength for the claim. Any kegs containing beer that has not been previously duty paid (e.g. kegs returned from export) do not qualify for this relief.

Further information on this can be found in paragraph 20.20 of Notice 226.