Small Breweries Relief

Part of the debate – in the House of Commons at 9:30 pm on 9th November 2020.

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Photo of Maria Miller Maria Miller Conservative, Basingstoke 9:30 pm, 9th November 2020

The evidence that the Government need includes a baseline of production so that they know how many breweries are producing however much beer over a period of time and can then calculate the appropriate rate of tax relief so that it is cost-neutral. How will the Minister do that when over the past six months there has been such a distortion in the market with regard to production rates? Many of the breweries that would previously have been well above the 5,000 hectolitre barrier will probably now be well within it. Will that not make her life very difficult? Would it not be better to delay things until the industry has settled down again?