Our thoughts remain with you and your friends and family during these difficult times.
As businesses start looking towards the future and reopening plans, we wanted to take this opportunity to update you on a few changes to the rules around the destruction of unsaleable beer. As a result of the COVID-19 pandemic, the customary rules around the destruction of unsaleable beer (ullage) have been relaxed by HMRC. Rather than an authorised company representative being present to supervise the destruction, this process can now be undertaken on premise by a designated licensee, in line with the relevant BBPA/HMRC guidance, with credits processed thereafter.
For Destruction of Beer on Site Please visit www.returnyourbeer.co.uk.
For Guinness and other Diageo products please visit:
Frequently Asked Questions:
If your beer for destruction is not listed please contact your local depot for guidance
DO NOT DESTROY STOCK UNTIL YOU HAVE HAD CONFIRMATION FROM RETURNYOURBEER OR DIAGEO, OTHERWISE YOU WILL NOT RECEIVE YOUR CREDITS
YOU MUST CONTACT YOUR LOCAL WATER AUTHORITY BEFORE ANY DESTRUCTION ON SITE. Who is my water Company? https://www.ofwat.gov.uk/contact-companies/
Re-stocking with fresh kegs
Until Major Brewers can deliver fresh Kegs into wholesale channel estimated 4th July, LWC Drinks has fresh premium kegs from the continent in all 14 of its depots, with a fleet of vehicles on the road ready to deliver.
LWC Drinks can deliver the following world-class authentic beers direct to your outlet:
- Brewed since 1904 in Andalucia, Spain, Cruzcampo is Spain’s bestselling draught beer.
- Number one selling beer in Andalucia.
- Vegan friendly.
- 700 million glasses sold every year.
- Available in two formats: Cruzcampo Especial on draught and Cruzcampo Grand Reserva in bottles.
- Brewed in Basilicata, Italy by the Tarricone Family
- One of the few independent Italian brewers left
- Available in both 30L and 50L kegs and bottles (Classica, Oro & Celtica)
- Brewed with 100% malted grain for a more sophisticated taste
- Premium alternative to Peroni and Moretti
- A premium lager beer, Dortmunder originated in the industrial city of Dortmund, Germany. Brewed by Dortmunder Union in 1873, this light golden beer became very popular with the workers of the industrial movement and was responsible for Dortmunder Union becoming Germany's largest Brewery. A worthy beer for its hard working patrons.
- Brewed according to The German Purity Order (‘Nothing other than barley, hops and water be used‘)
- Vegan Friendly
- Available in two strengths: Union Pils – 4.8% ABV & Union Vier – 4% ABV
- Brewed in the Czech Republic ‘By the People, for the People’
- Brewed using soft artesian water drawn from Budweiser-Budvar’s own glacial lake, 300mtrs below the brewery
- Brewed using three kinds of Moravian malt; pale, munich and caramel and two varieties of hops; Agnus for the bitterness and hole cone red bine Saaz hops for the aromas
- The fermentation process takes 11 days and then the beer is lagered for a further 30 days = A total of 41 day
If you’d like to order a fresh supply of any of the above, please contact your local depot today: https://www.lwc-drinks.co.uk/contact/
Returnyourbeer.co.uk is a platform through which kegs for all major brewers (excluding Diageo) can be registered in order to claim credit back for unsaleable kegs.
You must register at the above web address in advance of processing a claim for beer destruction.
This is where LWC Drinks can help you! Rather than register under multiple brewers, if customers register LWC Drinks as their route to market/supplier, LWC Drinks will provide full credit for all unsaleable kegs once claim is accepted by the brand owner. We will also collect your empty kegs from site and deliver fresh stock when it becomes available.
WWW.RETURNYOURBEER.CO.UK will allow you to credit for the following:
- Full credit/replacement for full and un-broached kegs
- Duty on part-full kegs where accurate record of volume is included
- No credit or duty on part-full casks given the difficulty in proving non-adulteration – outlets can either destroy in cellar or return on dray
Before you register, make sure you have:
- Device to photograph your kegs
- Delivery details for your kegs
- LWC Account number – you can find this on your invoice
- Keg details (brand, size, code, best before date)
- Identify the number of taps at your location for each brand
- Contact your water provider to see if there are any restrictions
Supplemental Guide to Destruction of Beer in Cellars for Pub Staff
During the COVID-19 epidemic the normal rules for destruction of un-merchantable beer (ullage) have been relaxed by HMRC to allow pub staff to act as the authorised company representative for a brewer to destroy beer in order that alcohol duty can be recovered.
In the case of beer casks the liquid contents can be emptied directly from the container. However, unless pub staff are trained in the use of specialist equipment expressly intended for the purpose of directly decanting beer from a pressurised keg, the only way to safely dispose of keg beer is through the dispense system. Under no circumstances should attempts be made to access the keg via any other means i.e. by attempts to remove the safety spear.
In order that HMRC are satisfied that beer has been destroyed correctly and that duty can be legally reclaimed the following conditions must be met:
1. Pub Staff Must:
- Have verifiable permission from the brewer that their beer can be destroyed to include:
- Name and style of the beer
- Gyle or batch number
- Strength of the beer
- Container type and number to be destroyed
- Keep the following records:
- Total volume of beer emptied from each container destroyed
- Strength of each beer
- The time, date and location (pub name & address) of where beer was destroyed
- The name and position of the person who undertook the destruction, and confirmation they were so authorised.
- Evidence of the process of destruction (stock control records or digital evidence)
- Digital evidence i.e. pictures should be date and time stamped where possible
- Ensure files sizes are as small as possible or use cloud-based file sharing systems (DropBox)
2. Once Permission Has Been Granted and Before Destroying Beer You Must:
- Contact the water retailer for your pub to understand any restrictions of putting large volumes of beer to drain
- If waste from a pub feeds an on-site or local water treatment plant it will be necessary to contact your local Environment Agency office to understand whether it is possible to destroy beer.
3. Once Beer has been Destroyed You Must:
- Complete a Self-Certification Declaration Form (Appendix Two of Full Guide)
- You must keep a record of this for yourself, e.g. save the email you submit to your supplier
THE BREWER OR SUPPLIER WILL CONFIRM THAT ALL REQUIRED DETAILS HAVE BEEN RECORDED IN ORDER THAT DUTY CAN BE RECLAIMED
Please note that it is the responsibility of every outlet to register your details, without this you will not be able to recover any duty.
We hope you remain well, and we look forward to speaking again soon.