That's no strictly true. As a registered brewer you can brew for experimental purposes and claim duty relief. If you are not registered and only wish to brew frexperimental purposes you do not need to register but you do need to notify the NRU.alikocho wrote:You Do pay on experimental beers, unless you have registered your premises as being for the purposes of research (and then it cannot be sold or consumed). This covers labs.
Otherwise you pay duty on all beer that crosses the duty point, which includes consumption.
What you dont pay on is destroyed beer.
R&D then by Micros tends to be small pilot batches or experimental beers in the marketplace to make it affordable.
This is from Notice 226 Beer Duty
17.2 Is duty payable on beer brewed for experimental purposes by registered brewers?
No. Duty relief will be given on any beer brewed by a registered brewer which is to be used only for research or experiments in the production of beer. The relief from duty is subject to conditions.
17.3 Do I need to notify you of my intention to produce beer for experimental purposes?
Yes. If you are not a registered brewer you must, before you start the production of beer for research or experimental purposes, write to the NRU (for address, see paragraph 4.3) advising of:
• your name and the address at which you intend to produce beer
• your normal business or occupation
• the quantity of beer you expect to produce each month
• how you intend to dispose of the beer, and
• details of any other trade you have in goods liable to Excise duties.
As well as providing the information shown above, you must also observe the conditions shown in paragraph 17.5 and keep the records specified in paragraph 17.6, otherwise duty will be payable on the beer.
17.4 Research and experiment
To qualify for relief, the beer must be brewed to test new brewing processes, equipment and ingredients. The relief can apply to trials by registered brewers who wish to test the suitability of new brewing methods or materials, and do not intend to sell the beer.
17.5 Disposal of beer produced by registered brewers
To qualify for relief from duty, you must not sell or give away any of the beer produced. You may conduct taste tests among your employees, but the beer must not be consumed in any other circumstances. Taste tests must not include prospective or actual customers.
When the research or experiments are finished all the remaining beer must be destroyed.
