Microbreweries - establishment and relief
What is a microbrewery?
A microbrewery is an independent brewery that produces 75,000 or less hectolitres of beer in a year. Qualifying microbreweries can receive a relief of half the amount of Alcohol Products Tax (APT) paid on up to 30,000 hectolitres of beer that they produce in a year.
Next: How do you set up a microbrewery?