Best practice for destruction of beer in pub cellars
This guide produced by the BBPA provides comprehensive, practical advice on the relaxation of rules around the destruction of beer in cellars. HMRC have confirmed that the details contained within the guide are consistent with, and support their recommendations.
The BBPA have also launched a cross industry platform to help manage the destruction of ullage. It can be accessed at https://www.returnyourbeer.co.uk/ and the BBPA estimates that around 90% of unsold beer in pub cellars will be covered by the scheme. Licensees can create an account on the website, submit details of the kegs in their cellar, and will be sent a notification by the relevant brewery of when they can destroy the beer. Further details are available on the website.