Small brewery beer: Estimating production
Under Schedule 3 (aa) of The Beer Regulations 1993, all brewers need to make a reasonable estimate of the quantity of beer they will produce in the current calendar year and record it in their Beer Production Account. When a new brewer applies for registration, the estimate should be submitted with his application.
Because eligibility for reduced duty rates under the small brewery beer scheme is dependent, in part, on the volume of production in the current year, it is particularly important for smaller brewers.
Further information on estimating production and recording figures can be found in paragraphs 8.7 to 8.13 of Notice 226.