§ Mr. David NicholsonTo ask the Chancellor of the Exchequer (1) what representations he has had about the compliance costs for small brewers of the new collection system for beer duty; and if he will make a statement;
(2) what estimate he has of the compliance costs to the United Kingdom brewing industry arising from the requirements proposed in the Customs and Excise draft notice 226 on a new collection system for beer duty.
§ Sir John CopeStudies when the change was under consideration indicated that end product duty would reduce compliance costs for brewers. A study of the costs of the new system has been commissioned but it is too early to estimate the results. Small brewers have generally welcomed the changeover to an end product duty and none has made representations about the cost of compliance.