diff --git a/app/controllers/returns/ViewReturnController.scala b/app/controllers/returns/ViewReturnController.scala
index 429fff2a..29de50bf 100644
--- a/app/controllers/returns/ViewReturnController.scala
+++ b/app/controllers/returns/ViewReturnController.scala
@@ -58,6 +58,7 @@ class ViewReturnController @Inject() (
             val dutyToDeclareViewModel = viewModel.createAlcoholDeclaredViewModel(returnDetails)
             val adjustmentsViewModel   = viewModel.createAdjustmentsViewModel(returnDetails)
             val totalDueViewModel      = viewModel.createTotalDueViewModel(returnDetails)
+            val netDutySuspension      = viewModel.createNetDutySuspensionViewModel(returnDetails)
             val returnPeriodStr        = dateTimeHelper.formatMonthYear(returnPeriod.period)
             val submittedDate          = dateTimeHelper.instantToLocalDate(returnDetails.identification.submittedTime)
             val submittedDateStr       = dateTimeHelper.formatDateMonthYear(submittedDate)
@@ -71,7 +72,8 @@ class ViewReturnController @Inject() (
                 submittedTimeStr,
                 dutyToDeclareViewModel,
                 adjustmentsViewModel,
-                totalDueViewModel
+                totalDueViewModel,
+                netDutySuspension
               )
             )
           }
diff --git a/app/models/returns/ReturnDetails.scala b/app/models/returns/ReturnDetails.scala
index 635f9b64..e04f2252 100644
--- a/app/models/returns/ReturnDetails.scala
+++ b/app/models/returns/ReturnDetails.scala
@@ -24,7 +24,8 @@ case class ReturnDetails(
   identification: ReturnDetailsIdentification,
   alcoholDeclared: ReturnAlcoholDeclared,
   adjustments: ReturnAdjustments,
-  totalDutyDue: ReturnTotalDutyDue
+  totalDutyDue: ReturnTotalDutyDue,
+  netDutySuspension: Option[ReturnNetDutySuspension]
 )
 
 object ReturnDetails {
@@ -109,3 +110,20 @@ case class ReturnTotalDutyDue(totalDue: BigDecimal)
 object ReturnTotalDutyDue {
   implicit val returnTotalDutyDueFormat: OFormat[ReturnTotalDutyDue] = Json.format[ReturnTotalDutyDue]
 }
+
+case class ReturnNetDutySuspension(
+  totalLtsBeer: Option[BigDecimal],
+  totalLtsWine: Option[BigDecimal],
+  totalLtsCider: Option[BigDecimal],
+  totalLtsSpirit: Option[BigDecimal],
+  totalLtsOtherFermented: Option[BigDecimal],
+  totalLtsPureAlcoholBeer: Option[BigDecimal],
+  totalLtsPureAlcoholWine: Option[BigDecimal],
+  totalLtsPureAlcoholCider: Option[BigDecimal],
+  totalLtsPureAlcoholSpirit: Option[BigDecimal],
+  totalLtsPureAlcoholOtherFermented: Option[BigDecimal]
+)
+
+object ReturnNetDutySuspension {
+  implicit val returnTotalDutyDueFormat: OFormat[ReturnNetDutySuspension] = Json.format[ReturnNetDutySuspension]
+}
diff --git a/app/viewmodels/returns/ViewReturnViewModel.scala b/app/viewmodels/returns/ViewReturnViewModel.scala
index c532aa54..e39fbd00 100644
--- a/app/viewmodels/returns/ViewReturnViewModel.scala
+++ b/app/viewmodels/returns/ViewReturnViewModel.scala
@@ -219,4 +219,106 @@ class ViewReturnViewModel @Inject() () {
       HeadCell(content = content, classes = s"${Constants.oneQuarterCssClass} ${Constants.textAlignRightCssClass}")
     )
   }
+
+  def createNetDutySuspensionViewModel(
+    returnDetails: ReturnDetails
+  )(implicit messages: Messages): TableViewModel =
+    returnDetails.netDutySuspension match {
+      case Some(netDutySuspension) =>
+        TableViewModel(
+          head = netDutySuspensionTableHeader(),
+          rows = netDutySuspensionRows(netDutySuspension)
+        )
+      case None                    =>
+        TableViewModel(
+          head = noneDeclareDutySuspensionHeader(),
+          rows = noneDeclaredDutySuspension()
+        )
+    }
+
+  private def netDutySuspensionTableHeader()(implicit messages: Messages): Seq[HeadCell] =
+    Seq(
+      HeadCell(
+        content = Text(messages("viewReturn.table.description.legend")),
+        classes = Constants.oneHalfCssClass
+      ),
+      HeadCell(
+        content = Text(messages("viewReturn.table.totalVolume.legend")),
+        classes = s"${Constants.oneQuarterCssClass} ${Constants.textAlignRightCssClass}"
+      ),
+      HeadCell(
+        content = Text(messages("viewReturn.table.lpa.legend")),
+        classes = s"${Constants.oneQuarterCssClass} ${Constants.textAlignRightCssClass}"
+      )
+    )
+
+  private def netDutySuspensionRows(netDutySuspension: ReturnNetDutySuspension)(implicit
+    messages: Messages
+  ): Seq[TableRowViewModel] =
+    Seq(
+      netDutySuspensionCell(
+        "return.regime.Beer",
+        netDutySuspension.totalLtsBeer,
+        netDutySuspension.totalLtsPureAlcoholBeer
+      ),
+      netDutySuspensionCell(
+        "return.regime.Cider",
+        netDutySuspension.totalLtsCider,
+        netDutySuspension.totalLtsPureAlcoholCider
+      ),
+      netDutySuspensionCell(
+        "return.regime.Spirits",
+        netDutySuspension.totalLtsSpirit,
+        netDutySuspension.totalLtsPureAlcoholSpirit
+      ),
+      netDutySuspensionCell(
+        "return.regime.Wine",
+        netDutySuspension.totalLtsWine,
+        netDutySuspension.totalLtsPureAlcoholWine
+      ),
+      netDutySuspensionCell(
+        "return.regime.OtherFermentedProduct",
+        netDutySuspension.totalLtsOtherFermented,
+        netDutySuspension.totalLtsPureAlcoholOtherFermented
+      )
+    ).flatten
+
+  private def netDutySuspensionCell(
+    messageKey: String,
+    totalLitres: Option[BigDecimal],
+    litresOfPureAlcohol: Option[BigDecimal]
+  )(implicit messages: Messages): Option[TableRowViewModel] =
+    for {
+      total <- totalLitres
+      lpa   <- litresOfPureAlcohol
+    } yield TableRowViewModel(
+      cells = Seq(
+        TableRow(
+          content = Text(messages(messageKey).capitalize),
+          classes = Constants.oneHalfCssClass
+        ),
+        TableRow(
+          content = Text(messages("site.2DP", total)),
+          classes = s"${Constants.oneQuarterCssClass} ${Constants.textAlignRightCssClass}"
+        ),
+        TableRow(
+          content = Text(messages("site.4DP", lpa)),
+          classes = s"${Constants.oneQuarterCssClass} ${Constants.textAlignRightCssClass}"
+        )
+      )
+    )
+
+  private def noneDeclaredDutySuspension()(implicit messages: Messages) = Seq(
+    TableRowViewModel(
+      cells = Seq(
+        TableRow(content = Text(messages("viewReturn.netDutySuspension.noneDeclared")))
+      )
+    )
+  )
+
+  private def noneDeclareDutySuspensionHeader()(implicit messages: Messages): Seq[HeadCell] = Seq(
+    HeadCell(
+      content = Text(messages("viewReturn.table.description.legend"))
+    )
+  )
 }
diff --git a/app/views/returns/ViewReturnView.scala.html b/app/views/returns/ViewReturnView.scala.html
index 338d3fe7..8acd5769 100644
--- a/app/views/returns/ViewReturnView.scala.html
+++ b/app/views/returns/ViewReturnView.scala.html
@@ -14,7 +14,7 @@
  * limitations under the License.
  *@
 
-@import components.{PageHeading, Paragraph, PrintPage, SectionHeading}
+@import components.{PageHeading, Paragraph, PrintPage}
 @import config.Constants
 @import viewmodels.{TableTotalViewModel, TableViewModel}
 
@@ -22,14 +22,13 @@
     layout: templates.Layout,
     formHelper: FormWithCSRF,
     govukErrorSummary: GovukErrorSummary,
-    sectionHeading: SectionHeading,
     pageHeading: PageHeading,
     paragraph: Paragraph,
     govukTable: GovukTable,
     printPage: PrintPage
 )
 
-@(period: String, submittedAtDate: String, submittedAtTime: String, dutyToDeclare: TableViewModel, adjustments: TableViewModel, totalDue: TableTotalViewModel)(implicit request: Request[_], messages: Messages)
+@(period: String, submittedAtDate: String, submittedAtTime: String, dutyToDeclare: TableViewModel, adjustments: TableViewModel, totalDue: TableTotalViewModel, netDutySuspension: TableViewModel)(implicit request: Request[_], messages: Messages)
 
 @layout(pageTitle = titleNoForm(messages(s"viewReturn.title", period)), fullWidth = true, withPrintCss = true) {
 
@@ -75,5 +74,16 @@
         head = Some(totalDue.toHeadCells())
     ))
 
+    <br>
+
+    @govukTable(Table(
+        caption = Some(messages("viewReturn.netDutySuspension.caption")),
+        captionClasses = Constants.tableCaptionMCssClass,
+        head = Some(netDutySuspension.head),
+        rows = netDutySuspension.rows.map(_.cells)
+    ))
+
+    <br>
+
     @printPage("print-past-payments-link", messages("viewReturn.printYourReturn"))
 }
\ No newline at end of file
diff --git a/conf/messages.en b/conf/messages.en
index cc6fbf47..fc29d55f 100644
--- a/conf/messages.en
+++ b/conf/messages.en
@@ -156,11 +156,14 @@ viewReturn.dutyDue.caption = Total
 viewReturn.dutyDue.total.legend = Total duty value
 viewReturn.table.adjustmentType.legend = Adjustment
 viewReturn.table.description.legend = Description
+viewReturn.table.totalVolume.legend = Total volume (litres)
 viewReturn.table.lpa.legend = Litres of pure alcohol (LPA)
 viewReturn.table.dutyRate.legend = Duty rate (per litre)
 viewReturn.table.dutyValue.legend = Duty value
 viewReturn.table.dutyDue.legend = Duty value
 viewReturn.printYourReturn = Print your return
+viewReturn.netDutySuspension.caption = Duty suspended deliveries
+viewReturn.netDutySuspension.noneDeclared = Nothing declared
 
 viewPastPayments.heading = Alcohol Duty payments
 viewPastPayments.title = Alcohol Duty payments
diff --git a/test-utils/common/TestData.scala b/test-utils/common/TestData.scala
index 76732cfe..c873c4f7 100644
--- a/test-utils/common/TestData.scala
+++ b/test-utils/common/TestData.scala
@@ -234,7 +234,21 @@ trait TestData extends ModelGenerators {
         ),
         total = BigDecimal("-19434")
       ),
-      totalDutyDue = ReturnTotalDutyDue(totalDue = BigDecimal("55815"))
+      totalDutyDue = ReturnTotalDutyDue(totalDue = BigDecimal("55815")),
+      netDutySuspension = Some(
+        ReturnNetDutySuspension(
+          totalLtsBeer = Some(BigDecimal("0.15")),
+          totalLtsCider = Some(BigDecimal("0.38")),
+          totalLtsSpirit = Some(BigDecimal("0.02")),
+          totalLtsWine = Some(BigDecimal("0.44")),
+          totalLtsOtherFermented = Some(BigDecimal("0.02")),
+          totalLtsPureAlcoholBeer = Some(BigDecimal("0.4248")),
+          totalLtsPureAlcoholCider = Some(BigDecimal("0.0379")),
+          totalLtsPureAlcoholSpirit = Some(BigDecimal("0.2492")),
+          totalLtsPureAlcoholWine = Some(BigDecimal("0.5965")),
+          totalLtsPureAlcoholOtherFermented = Some(BigDecimal("0.1894"))
+        )
+      )
     )
 
   def nilReturnDetails(periodKey: String, now: Instant): ReturnDetails =
@@ -248,7 +262,8 @@ trait TestData extends ModelGenerators {
         adjustmentDetails = None,
         total = BigDecimal("0")
       ),
-      totalDutyDue = ReturnTotalDutyDue(totalDue = BigDecimal("0"))
+      totalDutyDue = ReturnTotalDutyDue(totalDue = BigDecimal("0")),
+      netDutySuspension = None
     )
 
   def nilReturnDetailsWithEmptySections(periodKey: String, now: Instant): ReturnDetails =
@@ -262,7 +277,8 @@ trait TestData extends ModelGenerators {
         adjustmentDetails = Some(Seq.empty),
         total = BigDecimal("0")
       ),
-      totalDutyDue = ReturnTotalDutyDue(totalDue = BigDecimal("0"))
+      totalDutyDue = ReturnTotalDutyDue(totalDue = BigDecimal("0")),
+      netDutySuspension = None
     )
 
   val obligationDataSingleOpen = ObligationData(
diff --git a/test/controllers/returns/ViewReturnControllerSpec.scala b/test/controllers/returns/ViewReturnControllerSpec.scala
index 6e5bd856..5cc6c54e 100644
--- a/test/controllers/returns/ViewReturnControllerSpec.scala
+++ b/test/controllers/returns/ViewReturnControllerSpec.scala
@@ -46,6 +46,7 @@ class ViewReturnControllerSpec extends SpecBase {
         when(mockViewModel.createAlcoholDeclaredViewModel(returnDetails)).thenReturn(tableModel)
         when(mockViewModel.createAdjustmentsViewModel(returnDetails)).thenReturn(tableModel)
         when(mockViewModel.createTotalDueViewModel(returnDetails)).thenReturn(totalTableModel)
+        when(mockViewModel.createNetDutySuspensionViewModel(returnDetails)).thenReturn(tableModel)
 
         val request = FakeRequest(GET, controllers.returns.routes.ViewReturnController.onPageLoad(periodKey).url)
         val result  = route(application, request).value
@@ -59,7 +60,8 @@ class ViewReturnControllerSpec extends SpecBase {
           submittedAtTimeStr,
           tableModel,
           tableModel,
-          totalTableModel
+          totalTableModel,
+          tableModel
         )(
           request,
           messages
diff --git a/test/viewmodels/returns/ViewReturnViewModelSpec.scala b/test/viewmodels/returns/ViewReturnViewModelSpec.scala
index b99dcdee..d1deaf99 100644
--- a/test/viewmodels/returns/ViewReturnViewModelSpec.scala
+++ b/test/viewmodels/returns/ViewReturnViewModelSpec.scala
@@ -17,7 +17,7 @@
 package viewmodels.returns
 
 import base.SpecBase
-import models.returns.{ReturnAdjustments, ReturnAlcoholDeclared, ReturnTotalDutyDue}
+import models.returns.{ReturnAdjustments, ReturnAlcoholDeclared, ReturnDetails, ReturnTotalDutyDue}
 import org.scalatest.matchers.should.Matchers.convertToAnyShouldWrapper
 import play.api.Application
 import play.api.i18n.Messages
@@ -135,6 +135,45 @@ class ViewReturnViewModelSpec extends SpecBase {
         adjustmentsViewModel.rows.head.cells(1).content shouldBe Text(messages("site.nil"))
       }
     }
+
+    "createNetDutySuspensionViewModel" - {
+      "should return a model with data when duty suspension is declared" in new SetUp {
+        val netDutySuspensionViewModel = viewModel.createNetDutySuspensionViewModel(returnDetails)
+
+        netDutySuspensionViewModel.head.size shouldBe 3
+        netDutySuspensionViewModel.rows.size shouldBe 5
+        netDutySuspensionViewModel.rows.foreach { row =>
+          row.cells.size shouldBe 3
+        }
+      }
+
+      "should return a model excluding the alcohol types not declared in the return" in new SetUp {
+        val returnDetailsWithoutCider: ReturnDetails = returnDetails
+          .copy(netDutySuspension =
+            Some(
+              returnDetails.netDutySuspension.get.copy(
+                totalLtsCider = None,
+                totalLtsPureAlcoholCider = None
+              )
+            )
+          )
+
+        val netDutySuspensionViewModel = viewModel.createNetDutySuspensionViewModel(returnDetailsWithoutCider)
+
+        netDutySuspensionViewModel.head.size shouldBe 3
+        netDutySuspensionViewModel.rows.size shouldBe 4
+
+      }
+
+      "should return a model with the right label when nothing declared" in new SetUp {
+        val netDutySuspensionViewModel = viewModel.createNetDutySuspensionViewModel(nilReturn)
+
+        netDutySuspensionViewModel.rows.size                    shouldBe 1
+        netDutySuspensionViewModel.rows.head.cells.head.content shouldBe Text(
+          messages("viewReturn.netDutySuspension.noneDeclared")
+        )
+      }
+    }
   }
 
   class SetUp {