TOPIC:

As I understand it a brewery in the US has to keep its production under 15,000hl's to be classified as a microbrewery. In Ireland and Europe (according to Finance Act 2005)a brewery can produce up to 20,000hl's and still be classified as a Mircobrewery for tax and excise reasons. I now see several imported UK and US craft beers of varying standards in Irish off-licences & bars (Hens Tooth, Wells, etc)suggesting that these breweries have a much higher level of production that Microbreweries. Do these breweries still fall under the classification of a Microbrewery or a Craft Brewery when they go beyond a certain size. A bit of clarity would be appreciated <!-- s:?: --><img src="{SMILIES_PATH}/icon_question.gif" alt=":" title="Question" /><!-- s:?: -->

AFAIK if you brew for export then you are exempt from duty. It is up to the importing country to levy duty and taxes.

In the case of the EU the micro-brewery exemption applies so that the importer is allowed to levy less tax

If it comes from outside the EU then I'm sure that no such exemption would be allowed and duty and hence VAT/Taxes would be based on ABV

Will

&amp;quot;Hugo4&amp;quot;:3h0abjoi wrote: As I understand it a brewery in the US has to keep its production under 15,000hl's to be classified as a microbrewery.[/quote:3h0abjoi]15,000 barrels (17,600hL)[/url:3h0abjoi]

&amp;quot;Hugo4&amp;quot;:3h0abjoi wrote: Do these breweries still fall under the classification of a Microbrewery or a Craft Brewery when they go beyond a certain size.[/quote:3h0abjoi]If your brewery produces over 20,000hL in the EU, you pay full whack duty in Ireland. If it produces less, it is entitled to a rebate of half the duty. This doesn't apply at all to non-EU breweries: they pay the whole lot, regardless.

Thanks, I was reading one of Sam Calagione's books and that also prompted the questions. He mentions a number of craft breweries that had an IPO's or venture Capital investments, while this may be good for the owners finances, When does a Craft brew or craft brewer become something else, may be I am wrong. I suppose I am really asking some really novice questions.

Maura

&amp;quot;Hugo4&amp;quot;:1ddp8cyk wrote: When does a Craft brew or craft brewer become something else[/quote:1ddp8cyk]That's a hotly debated topic, and there's no real answer.

In the US, the Brewer's Association currently allows breweries to produce up to 6 million barrels a year and still qualify as craft. They just keep moving that goalpost to keep Samuel Adams inside their remit. It's a bit farcical. I guess it's a case of Once A Craft Brewer, Always A Craft Brewer.

It's a bit more straightforward in Ireland since our industry is so asymmetrical. There's a huge gap between the big micros and Heineken, so we've set the definition of Irish Craft Beer as being under 20,000hL. This also places all the country's Irish-owned breweries inside the definition, while placing the foreign ones outside it.

There's loads of debate among the UK beer writers about what constitutes craft, and whether the likes of Fuller's and Greene King count. I don't think they'll ever settle on a definition that suits everyone.

Then Irish Craft Beers should have the national and international status of something like Parmigiano Reggiano.