4.15 Beers over 7.5% abv represent less than 2 per cent of total production of small breweries. Small breweries have an incentive to produce stronger beers because the absolute value of the relief increases with the strength of the beer produced.This is nonsense. The absolute value of everything goes up when a brewery makes strong beer. Generally the cost per unit of pure alcohol stays fairly constant so a beer twice the strength costs twice as much to make. The saving that small brewery discount gives me is currently a proportion of the overall cost. This cost is due to go up.
4.12 The Government intends to introduce a new reduced rate of duty for beers at or below 2.8% abv to encourage the production and consumption of lower strength products. This reduced rate will be introduced alongside the new tax on high-strength beers in a broadly revenue neutral way.