Racking from keg to can

[jamie-conroy]

I understand it’s possible to rack from keg to can, I found another post regarding that. But how does this affect duty where the keg is either sold/unsold, in other words duty already applied to the keg?

[connor-fry]

Hi Jamie,

Good question! This is covered within our Managing your on-site and takeaway taproom sales with the UK’s draught relief guide, which works on the premise that you sell or transfer a full keg to your taproom taking it out of bond and incurring duty on the full keg at draught relief rate, then subsequently returning and repackaging (or just repackaging if it was transferred not sold) the required amount from the keg into take away volumes, or small pack. I have quoted the relevant section below, but the short answer is that Breww will “adjust your duty return to account for the volume that should have been paid at the draught rate and how much should have been paid at the non-draught rate.”

@max

Both methods involve triggering the draught-relief qualifying stock to become duty-paid, either by invoicing the stock or moving it to a non-bonded location. Then re-packaging that stock and invoicing the takeaway stock that doesn’t qualify for draught relief and any remaining part-filled casks and kegs that do qualify for draught relief.

Breww will then automatically recognise that both the part-filled cask and keg stock sold (which represents the pints sold on-site) and your smallpack growler products (that represent your off-site sales) are duty-paid at the same rate and will adjust your duty return to account for the volume that should have been paid at the draught rate and how much should have been paid at the non-draught rate.