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HMRC internal manual

Beer Guidance

Small brewery beer: Calculation of reduced rates

Once it is established that a brewer is eligible to pay a reduced rate of duty on his beer, the actual rate of duty that will apply in the current year needs to be calculated.

The rate of duty payable is based on the previous year’s production or, if the brewery did not produce beer in the previous year, on the current year’s estimated production figure.

Examples of these calculations can be found in paragraphs 8.26 and 8.27 of Notice 226.