BEER4070 - Small brewery beer: Estimating production

As set out in paragraph 8.2 of Notice 226, all brewers need to make a reasonable estimate of the quantity of alcohol in the beer they will produce in the current calendar year and record it in their Alcohol Production Account. When a new brewer applies for registration, the estimate should be submitted with his application.

Because eligibility for reduced duty rates under SPR is dependent, in part, on the volume of alcohol production in the current year, it is particularly important for smaller brewers.

Further information on estimating production and recording figures can be found in paragraphs 8.4 to 8.6 of Notice 226.