Beer duty extra band created

[richard-taylor]

Just filling out my current beer duty and it has created a 5th duty band - an extra code 366 for non draught between 3.5-8.4 but with a different duty rate.
Is there anyway to fix this as theres only 4 duty band boxes to fill out on the hmrc website

[max]

Hi Richard - having two rates for a single tax code is now the expected behaviour due to HMRC’s change to how the rate for SPR-qualifying beer is determined:

HMRC clarification on how to determine the Small Producer Relief (SPR) rate that applies

As part of the change from Small Brewers Relief to Small Producers Relief, HMRC seemed to announce a transition scheme that would mean beer produced before the 1st of August 2023 that qualified for Small Brewers Relief would be paid at the rate that applied at the time it was produced. So, rather than paying the rate that applied at the point the beer left duty suspense, it would instead be paid at the rate that applied at the point it was produced. You can read our update from the time here: UK…

The article above goes into more detail, but the key point is that all SPR-qualifying 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.

This means that beer you produced before the 1st of February will be paid at last year’s rate, whilst anything produced after the 1st of February will be paid at the current year’s rate. HMRC confirmed to us that they had updated the online EX46 form in late January to allow submitting multiple rates per tax code (as it previously didn’t support it).

However, rather confusingly, we’ve been informed by a few of our customers that to add another rate within the same tax code, you need to click “Add another beer set” (we think “Add another rate” would have been clearer!). I hope that helps, but if you have any questions, just let us know.