Emma McClarkin, CEO of the British Beer and Pub Association, said: "To not extend this offer to our world-renowned brewers, who are already one of the most highly-taxed sectors, is a deeply disappointing decision which will pile further unfair economic pressure on an industry already operating on thin margins.

"Not recognising our brewers as important contributors to the Government's growth agenda and denying them the chance to apply for relief not only risks UK investment, but undermines ambitions for a more prosperous, successful Britain.”