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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
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Small brewery beer: Premises used by more than one person

Provided they are all registered, more than one brewer may share the same brewery premises for producing beer.

The figures required to determine eligibility for reduced duty rates and the actual rate payable will be the total beer produced at those premises.

The production figures for each brewer should be combined and used to calculate a single reduced duty rate which would be payable by all brewers producing beer at those premises.

Brewery premises could also be used by more than one brewer without being shared when, for example a brewer sells his business to another brewer during the year.

If there is no gap in the production of beer at those premises, the year’s production will be the combined total for both brewers.

If for any time during the year the premises were not used to produce beer, production from the two brewers would need to be combined and then ‘grossed up’ using the formula described in paragraph 8.15 of Notice 226.

Examples of calculations can be found in paragraphs 8.16 and 8.17 of Notice 226.