Flexibility on Destruction of Beer in Pub Cellars – an update from HMRC

SIBA has received much needed clarification on the new guidance from HMRC on the destruction of spoilt beer.

HMRC has introduced a temporary measure to help brewers with the destruction of spoilt beer in pub cellars. This permits designated pub personnel to carry out the destruction of spoilt beer on their own premises without the need for an Authorised Company Representative, providing the brewer claiming the relief is satisfied that destruction has taken place and retains suitable evidence. This evidence can be in the form of a digital recording.


Concerns were raised by SIBA about the wording in the new guidance. It stated that brewers must continue to keep “evidence that full credit of the duty paid goods has been passed to the owner of the goods at the time they were spoiled”. This was different to the wording in Excise Notice 226 which states that “Spoilt beer relief will depend upon there being evidence of a full credit of the duty paid value”.


HMRC has clarified that it is the passing on or crediting of beer duty to the customer and not the full value of the beer that needs to be evidenced in order for the brewer to make a successful claim. The online guidance has now been updated.

They also confirmed that Notice 226 will also be amended in due course to make this clearer.

Further information

The BBPA, in partnership with HMRC, has produced a best practice guide for the destruction of beer in pub cellars – link

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