The disposal of spoilt beer is usually a controlled process, overseen by a responsible person from the brewery (an authorised company representative), in accordance with specific requirements. HMRC recognises that, from a practical perspective, meeting those requirements whilst maintaining social distance is very difficult. The current requirements are therefore being relaxed to enable a publican or an agreed person, appointed by the brewery, to dispose of the spoilt beer without the presence of an authorised representative from the brewery being needed.
This temporary measure will apply as long as social distancing remains and HMRC will give 30 days notice before withdrawing the measure. Despite the relaxation of the disposal rules, breweries still need to maintain the appropriate records in order to claim excise duty relief on what has been destroyed.