Schedule 1 — Beer from small breweries: reduced rate of duty
Orders of the Day — Finance Bill
4:15 pm
Mr Chris Bryant (Rhondda, Labour)
Does the hon. Gentleman accept that subsection (10) of proposed new section 36C on page 112 would not create the cliff-top situation mentioned by Mr. Chope earlier? Actually, the individual brewery will receive the benefit up to 30,000 hectolitres in that year, and then will pay duty only on the amount in excess of the limit. Future decisions might be affected, but in the specific year the brewery will not suddenly face that collapse.