16A. To direct the Policy & Resources Committee in consultation with the Committee for Economic Development and the Committee for Home Affairs to investigate the introduction of –
(a) a further separate independent Small Brewery lower rate of Excise Duty for very small micro-breweries, and
(b) a rate of Excise Duty chargeable on spirits for small independent distillers together with a clear definition of such a distillery and the producers liable to such a rate, and
to report back to the States by the end of June 2024 with suitable recommendations.