To ask the Chancellor of the Exchequer, what assessment he has made of the effect of removing Small Brewers Relief on the viability of small and medium sized brewers.
To ask the Chancellor of the Exchequer, what impact assessment his Department has undertaken on consumer choice as a result of changing Small Brewers Relief.
Small Brewers Relief will not be removed for small and medium sized breweries under the Government’s proposed reforms.
Over 80% of all breweries will not experience any changes, therefore the Government considers small brewers will continue to prosper.
Medium-sized brewers will benefit from the smoother transition to the main duty rate offered by the Government’s reforms, and so the Government expects their viability to increase.
Accordingly, the Government expects consumer choice to increase as smaller breweries find it easier to expand and are not limited by arbitrary ‘cliff-edges’.