On your duty return in Breww, you might see the same tax code (e.g. 366, 376, etc.) listed more than once, each with a different duty rate. This is completely normal and reflects how HMRC duty is calculated—especially when Small Producer Relief (SPR) is involved.
SPR Duty Is Based on the Date of Production
For beer that qualifies for Small Producer Relief (SPR), HMRC requires the duty rate to be based on the rate in effect at the time of production.
This means:
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If your brewery’s duty rate changes (e.g. due to an increase in your 12-month production total over the last), or
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If HMRC updates SPR rates (such as on 1st February, the start of the duty year),
…then beer produced before and after that change will be liable at different rates, even if it falls under the same tax code (e.g. 376 for Beer at least 3.5% abv but less than 8.5% abv & eligible for Small Producer Relief and Draught Relief).
When these beers leave duty suspense, Breww will apply the correct rate according to their production date—resulting in multiple rates under a single tax code on your duty return.
Non-SPR Duty Is Based on When Beer Leaves Duty Suspense
For beer not eligible for SPR, the applicable duty rate is based on the rate in effect when the beer leaves duty suspense—not when it was produced.
So if a rate changes and a non-SPR beer leaves duty suspense after that date, it will be taxed at the new rate—even if it was produced earlier.
Breww Takes Care of This for You
Breww applies the correct rate automatically by:
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Using the production date for SPR-eligible beer
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Using the exit from duty suspense date for non-SPR beer
As long as you record your production and stock movements accurately, your return will reflect HMRC’s requirements—even where the same tax code appears with more than one rate.
