Small Brewers Relief (SBR): technical consultation
This technical consultation sets out in further detail the Treasury’s findings from the first stage of the review of Small Brewers Relief (SBR) and explores the technical issues associated with reforming SBR.
Small Brewers Relief (SBR) is a tax relief which gives small brewers reduced rates of beer duty. At Budget 2018, the Government announced it would review the relief following feedback from brewers that it was limiting growth and distorting the market.
In July last year, the government announced its findings from the first stage of the review. Since this announcement, the Treasury has received submissions and engaged with a wide range of brewing groups to understand their views about reforming the relief.
This technical consultation sets out in further detail how and why the government has reached its conclusions on the first part of the review, and explores key issues associated with reforming SBR.
This consultation is linked to the Review of Small Brewer’s Relief.