The Beer Regulations 1993

Remission, repayment or drawback

31.  No claim for remission or repayment of duty or for drawback of duty shall be made unless, taken together with any other claim being made at the same time, the total quantity of spoilt beer in respect of which the claim is made amounts to not less than 10 hectolitres; provided that if during the six months immediately preceding the date upon which the claim is made the quantity of spoilt beer upon which remission or repayment of duty or drawback of duty could be claimed by the claimant amounts in total to less than 10 hectolitres this paragraph shall operate as if the reference to not less than 10 hectolitres were a reference to not less than such quantity of beer as would result in a claim for remission or repayment of duty or for drawback of duty of at least £50.