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Microbreweries - establishment and relief

  1. Overview
  2. What is a microbrewery?
  3. How do you set up a microbrewery?
  4. How do breweries qualify for the relief?
  5. How do you claim the relief?
  6. Movement of qualifying beer

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?

Published: 26 January 2024 Print this page

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