Stock Take Adjustments and Beer Duty

What happens, if anything, to beer duty when stock of packaged product is adjusted on the Stock Take function please? We have obviously given away samples which have not been recorded through sample orders!

Thanks for the great question.

If you remove stock using the stock take tool, this will work in exactly the same way as if you removed it manually with a stock adjustment on the product. It will add a record to your “Lost/spoiled records”, but will not usually result in any duty implications.

As duty is only due when stock leaves the brewery, if you remove stock (manually or via the stock take tool) that you have created but never delivered this won’t have any duty implications. Beer was produced & beer was lost - no duty required.

If you produce some beer and then deliver this beer, Breww will add this to your duty return. If this stock is then returned to you, this stock will come back into Breww as duty-paid. At this point, you could sell it again (without having to pay the duty again), or you could remove this stock and Breww would know that it had already had its duty paid and would put in a duty reclaim for you automatically at this point.

There’s more information on this at the top of the How does ullaging lost beer work? guide.

If you’ve any further questions on this, please let us know. Cheers!

1 Like