£1.91 & £9.48 duty return rates

I have gone into enter my Feb return and for some reason i have a lower rate against just one beer at £1.91 and all other beers have the standard £9.48 duty rate applied to them.

Can anyone tell me why a 4.5% beer has had the much lower rate applied to it when i also sold a 4% beer in the same period and that has had the £9.48 duty rate applied to it?


Hi Martin, thanks for your comment! It sounds like this is likely due to the rule change in Small producers’ relief that came in on the 1st Feb. From 1st Feb 2024, beer needs to be paid at the rate that applied at the point it was produced, not the rate that applied at the point it was dispatched, so having two rates is now expected. A similar question was answered here: Beer duty extra band created , which you may find helpful. If the rates don’t look as expected, it may be worth checking your annual production totals have been entered correctly in Beer duty > Annual estimate and settings, where you can also check your Historical annual estimates. Let me know if you need any more help. Cheers!

Thanks Ben. That change to production from dispatched must have slipped past me without knowing.
It just flagged up as an overly low SPR as i havent ever had a duty of £1.91 come through on any return during 2023 so i thought it looked odd. But i trust your software to calculate it all correctly and my last period Hcl was 2.9 and i am forecasting 6.0 in 24. Thanks for your help.,

Hi Martin, thanks for your reply, and no problem. You can always double-check your rates by using the HMRC calculator. We are confident in Breww’s duty calculation based on the figures that you have entered, but this tool is also available to you. Cheers!

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