Finance (No. 2) Act 2023

56 Small production premises

(1) Production premises are “small production premises” in the current year in relation to alcoholic products if—

(a) the production limit condition is met, and

(b) the unlicensed product condition is met.

(2) The “production limit condition” is met in relation to non-group premises if, in relation to those premises, neither of the following amounts exceeds the small production limit—

(a) the alcohol production amount for the previous year;

(b) the estimated alcohol production amount for the current year,

(3) The “production limit condition” is met in relation to group premises if neither of the following amounts exceeds the small production limit—

(a) the aggregate of the alcohol production amount, in relation to every set of premises in the production group, for the previous year;

(b) the aggregate of the estimated alcohol production amount, in relation to every set of premises in the production group, for the current year.

(4) The “small production limit” is 4500 hectolitres.

(5) The “unlicensed product condition” is met—

(a) in relation to non-group premises if the condition in subsection (6) is met in relation to those premises;

(b) in relation to group premises if the condition in subsection (6) is met in relation to every set of premises in the production group.

(6) The condition is that—

(a) less than half of the alcohol production amount (if any), in relation to the premises, for the previous year was contained in alcoholic products produced under licence, and

(b) the producer reasonably estimates that less than half of the alcohol production amount, in relation to the premises, for the current year will be contained in alcoholic products produced under licence.