Microbreweries - establishment and relief
How do breweries qualify for the relief?
A brewery will qualify for this relief if:
- the quantity of beer brewed in the previous year was less than 40,000 hectolitres
- the brewery is independent of any other brewery
- the premises is located apart from the premises of another brewer.
A brewery will also qualify if less than 50% of the beer brewed in the previous calender year was under:
to another brewery.
If you own two or more breweries, you are treated as a single brewery. This will hold so long as the total quantity of the beer brewed in those breweries does not exceed 40,000 hectolitres.
In general, any beer which you brew under a licence, franchise or contract for another brewery does not receive relief. However, Revenue does include this beer when calculating the annual production quantity of the brewery.
There is an exception to this. Beer brewed for another brewery under licence, franchise or contract will qualify for the relief if:
- each of the breweries satisfies the criteria set out above
- the quantity of beer brewed in each of the breweries did not exceed 40,000 hectolitres
- the total quantity of beer brewed by all the breweries involved did not exceed 80,000 hectolitres in the previous calendar year.
Next: How do you claim the relief?