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Official guidance

BEER4000 · Small Producer Relief (SPR) and Draught Relief (DR)

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BEER4010 · Small Producer Relief and Draught Relief: Introduction and Law
BEER4020 · Small brewery beer: Eligibility for reduced rates under SPR and DR
BEER4030 · Small brewery beer: Calculation of reduced rates
BEER4040 · Small brewery beer: Connected (or co-operated, or group) premises
BEER4050 · Small brewery beer: Production under licence
BEER4060 · Small brewery beer: Brewing under contract
BEER4070 · Small brewery beer: Estimating production
BEER4080 · Small Producer Relief: Premises used by more than one person
BEER4090 · Small brewery beer: Duty suspended movements within the UK
BEER4100 · Small brewery beer: Imports

Small Producer Relief (SPR) and Draught Relief (DR): contents
Small brewery beer: Brewing under contract

BEER4060 | Small brewery beer: Brewing under contract

From HM Revenue & Customs · Beer Guidance

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