Ask the Collective
The questions independent drinks founders ask most — answered. Distilled from years of community knowledge so the good stuff never disappears in the feed again.
What is the HMRC process and form for applying for small producers duty relief on low-alcohol drinks?
Small producers duty relief is a self-governing scheme rather than a formal application process requiring a specific HMRC form. The scheme applies to drinks under 8–9% ABV (such as RTDs and ciders). Members report that the approach is to **keep detailed production records** as proof of eligibility; if HMRC investigates, you present these records to demonstrate compliance. Guidance on the scheme is available from **SIBA** (the Society of Independent Brewers). The relief is not pre-approved; instead, you document your own production and retain evidence in case of audit.
What volume threshold defines 'small batch' spirits production, and is there a duty relief scheme for craft distillers like there is for craft beer?
There is no formal government definition of 'small batch' for spirits in the UK, and crucially, **no duty relief scheme exists for craft distillers** despite years of industry campaigning—unlike craft beer, which has tiered duty relief up to 500,000 HL under the previous Labour government's framework. Members discussing production volumes suggest: - **300–400 litres** is cited as an optimum for consistency in a single batch run - **Under 1,800 litres per year** aligns with the old UK distillery licence threshold (before exemptions were granted) - **300 cases per run** (roughly 9,000 bottles at 70cl) is mentioned as a practical small-batch volume - The beer model suggests a **tiered system tied to pure alcohol sold per year** would be the clearest framework, making assessment objective 'Small batch' remains largely a **marketing claim** rather than a regulated term. Members note that large producers (e.g. Aviation) also claim 'small batch' status, making consumer-facing marketing less meaningful. The distinction between