Guidance

Brewing beer: rules and regulations for commercial brewing

Regulations that brewers and contract brewers must comply with when producing beer to sell.

Applies to England, Scotland and Wales

Before you start commercial brewing

Apply for an alcoholic products producer approval from HMRC. Do this at least 45 working days before you start production.

You do not need HMRC approval if you鈥檙e paying someone else to brew your beer.

You must register as a food business and should do this at least 28 days before you start trading:

Alcohol Duty, VAT and excise

You鈥檒l need to pay Alcohol Duty to HMRC if you鈥檙e brewing beer on your own premises or someone else鈥檚 premises.听

If you鈥檙e paying someone else to brew your beer, you do not pay alcohol duty. The brewery that is brewing your beer pays the duty and you pay the brewery.

Find out about Alcohol Duty rates, submitting returns and Small Producer Relief.

Measuring alcohol content

You need to measure the alcohol content of your beer to calculate the duty.

There are also regulations for labelling the strength of the beer.

VAT

You鈥檒l have to charge VAT on your beer if you鈥檙e VAT registered.

You must register for VAT if your turnover is above the threshold. You can choose to register for VAT if your turnover is below the threshold.

Paying duty and VAT when moving your beer

You can move your beer from your brewery to another brewer鈥檚 HMRC-approved premises 鈥� for example for bottling or canning 鈥� or to an excise warehouse for storage, without paying alcohol duty.

You can receive beer at your brewery from other approved breweries and excise warehouses, that has not had alcohol duty paid on it.

You pay alcohol duty when your beer leaves your brewery to go to a premises like a shop or pub, that is not an approved brewery or excise warehouse. 听听

There are different ways to account for VAT if you鈥檙e moving alcoholic products in excise duty suspension from one approved premises to another or to an excise warehouse.

Claiming back alcohol duty on exports

Follow procedures for exporting duty paid and duty suspended alcoholic products.

Moving beer between Great Britain and Northern Ireland

Special rules apply when moving goods between Great Britain (England, Scotland and Wales) and Northern Ireland.

You must sign up for the NI Retail Movement Scheme and apply for a General Certificate for each consignment you send to Northern Ireland.

Follow guidance on accounting for VAT when you鈥檙e moving goods between Great Britain and Northern Ireland.

The Trader Support Service can help with queries about moving excise goods into or out of Northern Ireland.

Selling and distribution

You need licences to sell alcohol. 听

Selling to other businesses

Apply for the Alcohol Wholesaler Registration Scheme to sell or distribute alcohol to another business like a pub or a shop (known as 鈥榳holesale鈥�).

Selling to the public

You need the right licences to sell alcohol online or from a premises.

Your local licensing authority or board is responsible for alcohol licensing. This is usually your local council.

The licences you require depend on how and where you sell alcohol:

You鈥檒l need a special licence to provide alcohol at an event being held at an unlicensed premises.

Apply for a temporary events licence for events in England and Wales.

Apply for an occasional licence for events in Scotland.听

Advertising and marketing alcohol

Follow the law on advertising and marketing听 and Advertising Standards Authority .

Exporting

Check duties and customs procedures for exporting goods.

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Food safety and hygiene, and ingredients

You must have a food safety management system in place based on .

Local councils enforce food safety and hygiene laws. They can inspect your premises at any point in the production and distribution process.

The council will give you a if you:

  • are based in England and supply beer directly to the public
  • are based in Wales and supply beer to the public or other businesses

In Scotland, you鈥檒l be assessed under the .

Handling ingredients and allergens

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Follow .

Make sure your staff receive appropriate supervision and training in food hygiene.

Traceability records

of any suppliers you use and any businesses you supply. These should include:

  • name and address of supplier
  • name and address of business you are supplying
  • type of and quantity of products
  • transaction and delivery dates

Unsafe food and drink

If you believe that beer you have supplied might be unsafe to drink you must report it. This is known as a 鈥榝ood incident鈥�.

Check how to respond to a:

Organic ingredients

If your beer is organic or you use organic ingredients, you must make sure that the producer is certified by an organic control body.

Additives, enzymes and flavourings

Certain food ingredients, including food additives, preservatives, flavourings, and enzymes, are regulated and require authorisation before they can be sold in the UK

The Food Standards Agency provides and registers of those that have been approved for use in the UK.听

Packing and labelling beer

Filling bottles, cans and kegs

Follow regulations for weights and measures when filling bottles, cans and kegs.

Labelling rules

In England and Wales follow rules for labelling pre-packed food and naming food products.

In Scotland you must follow the .

Alcoholic strength (ABV) on labels

You must put the alcoholic strength on either the label or directly onto the container.

For low-alcohol beers, follow the guidance for how to describe low-alcohol products.

Organic ingredients on labels

Follow rules on labelling and marketing organic food if you are using organic ingredients.

Genetically modified organisms (GMOs) and ingredients on labels

Your label must say if your beer contains .

Safe drinking guidelines and warnings

You should communicate the latest advice on the low-risk drinking guidelines.

Find out how to communicate the UK chief medical officers鈥� alcohol guidelines on your product labels.

Setting up your brewery space and equipment

Health and safety

Follow .

Fire safety and risk assessments

Carry out a fire risk assessment for your premises and put in place and maintain fire safety measures and evacuation plans.

Fire safety regulations in England and Wales.

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Planning permission and change of use

You will probably need planning permission to build a new premises or open a brewery in a building not currently used as a brewery.听

Business rates

Business rates are charged on most non-domestic premises. They are paid to your local council. Find out about:听

Water and sewerage

You鈥檒l have to pay for the water your business uses and for drainage of water and liquid waste, (known as 鈥榯rade effluent鈥�).

You may need a new .

Find out more about:

Check if you need a:

Disposing of waste and by-products

Use a registered waste carrier and fill in a 鈥榳aste transfer note鈥� to dispose of business waste.

Check your:

You might need to report your packaging data. This is known as 鈥榚xtended producer responsibility (EPR)鈥�.

Ask your waste carrier about options for recycling or reusing spent grains and other brewery by-products.

Supplying by-products as animal feed

To supply by-products as animal feed, follow the:

You must store by-products for animal feed separately from waste products.

Updates to this page

Published 7 March 2025

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