BEER8030 - Imports: Small Producer Beer
Beer produced by small producers in other countries and imported into the UK, which meet all of the requirements of the UK SPR scheme is eligible for the reduced rates. Further information can be found in BEER4000 ‘Small Producer Relief’ and Section 8 of Notice 226.
Part 2, Chapter 3 of The Finance (No.2) Act 2023 and Part 3, sections 10-14 of The Alcoholic Products (Excise Duty) Regulations 2023 contain the legislation for SPR.