188体育

The amount of discount producers are eligible for will depend on the product type; if the product is in draught听containers and how many hectolitres of pure alcohol are produced annually.听听

To work out annual alcohol production,听producers听need to know how much alcohol is in the products they make. This can be done by multiplying a product鈥�s听volume by its ABV.听Annual alcohol production is given in hectolitres of alcohol.听听

Products that were spoiled, thrown away or produced in the process of making another alcoholic product (e.g.,听wort when making beer) does not need to be included听in the annual production amount.听

Alcohol contained in alcoholic products not eligible for SPR rates, e.g.,听alcoholic products above 8.5% ABV must be included in the total alcohol production figures.听

How听to calculate the reduced rates including an example can be found听in the听working out SPR duty听guidance.听

Where premises are only used for part of the year (including premises that begin to be used part way through a production听year), the alcohol production amount听(or estimated amount)听is worked out听by听鈥�

听 听 听dividing the alcohol production amount (or estimated amount) by the number of听relevant听days of the production year, and听

听 听 听multiplying the number above by the number of days in the production year.听

There is also an online calculator, to assist producers in determining their discount rates.听听