Covid 19 - What you need to know - Destroying spoilt beer during coronavirus (COVID-19)

In normal circumstances, the destruction of beer must be supervised by a responsible person from the brewery. However, due to social distancing requirements arising from the current outbreak of Coronavirus, this is currently difficult for brewers and publicans to facilitate.

HMRC has introduced a temporary measure to help brewers and publicans in the destruction of spoilt beer during coronavirus.

Under the new provisions, Brewers can appoint the publican or an agreed person at the premises to carry out the destruction of spoilt beer. An Authorised Company Representative (ACR) from the brewery does not need to be present.

The Brewer must continue to keep:

• an audit trail confirming destruction of duty paid beer
• evidence of a full credit of the duty paid, or replacement of the goods to your customer or the owner of the goods at the time they became spoilt
• a spoilt beer record.

The brewer claiming the relief must be happy that destruction has taken place and keep suitable evidence. For example, evidence can be in the form of a video. The agreed person at the premises can record this and give this to the brewer for their records.

HMRC have indicated they will give at least 30 days’ notice before withdrawing these temporary measures.