The British Beer & Pub Association (BBPA) is expected to reveal tomorrow that an 8.2% decline in first quarter beer sales will mean the Treasury has a £17m tax shortfall – despite an 18% increase in taxes. The BBPA will say beer consumption has declined at its fastest rate since 1997 and will also show a double-digit drop in beer sales in the off-trade for the first time, which is double the rate of decline in pubs.