diff --git a/app/viewmodels/returns/ViewReturnViewModel.scala b/app/viewmodels/returns/ViewReturnViewModel.scala
index 25121c85..b40ada75 100644
--- a/app/viewmodels/returns/ViewReturnViewModel.scala
+++ b/app/viewmodels/returns/ViewReturnViewModel.scala
@@ -189,30 +189,32 @@ class ViewReturnViewModel @Inject() (appConfig: FrontendAppConfig) {
     ratePeriodsAndTaxCodesToRateBands: Map[(YearMonth, String), RateBand]
   )(implicit messages: Messages): Seq[TableRowViewModel] =
     returnAdjustments.map { returnAdjustmentsRow =>
-      val maybeRatePeriod = ReturnPeriod.fromPeriodKey(returnAdjustmentsRow.returnPeriodAffected).map(_.period)
-      val taxType         = returnAdjustmentsRow.taxType
-      val description     = if (returnAdjustmentsRow.adjustmentTypeKey.equals(ReturnAdjustments.spoiltKey)) {
-        appConfig.getRegimeNameByTaxTypeCode(taxType) match {
-          case Some(regime) => messages(s"alcoholType.$regime")
-          case _            => taxType
-        }
+      val maybeRatePeriod         = ReturnPeriod.fromPeriodKey(returnAdjustmentsRow.returnPeriodAffected).map(_.period)
+      val taxType                 = returnAdjustmentsRow.taxType
+      val (description, dutyRate) = if (returnAdjustmentsRow.adjustmentTypeKey.equals(ReturnAdjustments.spoiltKey)) {
+        (
+          appConfig.getRegimeNameByTaxTypeCode(taxType) match {
+            case Some(regime) => messages(s"alcoholType.$regime")
+            case _            => taxType
+          },
+          messages("viewReturn.notApplicable")
+        )
       } else {
-        getDescriptionOrFallbackToTaxTypeCode(ratePeriodsAndTaxCodesToRateBands, maybeRatePeriod, taxType)
+        (
+          getDescriptionOrFallbackToTaxTypeCode(ratePeriodsAndTaxCodesToRateBands, maybeRatePeriod, taxType),
+          Money.format(returnAdjustmentsRow.dutyRate)
+        )
       }
       TableRowViewModel(
         cells = Seq(
           TableRow(content = Text(messages(s"viewReturn.adjustments.type.${returnAdjustmentsRow.adjustmentTypeKey}"))),
-          TableRow(content =
-            Text(
-              description
-            )
-          ),
+          TableRow(content = Text(description)),
           TableRow(
             content = Text(messages("site.4DP", returnAdjustmentsRow.litresOfPureAlcohol)),
             classes = s"${Css.textAlignRightCssClass} ${Css.numericCellClass}"
           ),
           TableRow(
-            content = Text(Money.format(returnAdjustmentsRow.dutyRate)),
+            content = Text(dutyRate),
             classes = s"${Css.textAlignRightCssClass} ${Css.numericCellClass}"
           ),
           TableRow(
diff --git a/conf/messages.en b/conf/messages.en
index 5e193bbf..2c81baf8 100644
--- a/conf/messages.en
+++ b/conf/messages.en
@@ -164,6 +164,7 @@ viewReturn.table.dutyValue.legend = Duty value
 viewReturn.table.dutyDue.legend = Duty value
 viewReturn.table.typesOfSpirits.legend = Types of spirits produced
 viewReturn.printYourReturn = Print your return
+viewReturn.notApplicable = not applicable
 
 viewPastPayments.heading = Alcohol Duty payments
 viewPastPayments.title = Alcohol Duty payments
diff --git a/test/viewmodels/returns/ViewReturnViewModelSpec.scala b/test/viewmodels/returns/ViewReturnViewModelSpec.scala
index 3512aa93..7fd258c7 100644
--- a/test/viewmodels/returns/ViewReturnViewModelSpec.scala
+++ b/test/viewmodels/returns/ViewReturnViewModelSpec.scala
@@ -70,9 +70,10 @@ class ViewReturnViewModelSpec extends SpecBase {
 
         adjustmentsViewModel.rows.head.cells(1).content mustBe Text("321")
         adjustmentsViewModel.rows(3).cells(1).content mustBe Text("Non-draught beer between 1% and 2% ABV (125)")
+        adjustmentsViewModel.rows(3).cells(3).content mustBe Text("£21.01")
       }
 
-      "should return a model with data when a spoilt adjustment declared" in new SetUp {
+      "should return a model with data when a spoilt adjustment declared where Description is the regime name and duty rate is NA" in new SetUp {
         when(appConfig.getRegimeNameByTaxTypeCode("333")).thenReturn(Some("Wine"))
         val returnDetailWithSpoilt = returnWithSpoiltAdjustment(periodKey, Instant.now(clock))
         val adjustmentsViewModel   = viewModel.createAdjustmentsViewModel(
@@ -85,7 +86,9 @@ class ViewReturnViewModelSpec extends SpecBase {
           s"$minus${messages("site.currency.2DP", returnDetailWithSpoilt.adjustments.total.abs)}"
         )
         adjustmentsViewModel.rows.head.cells(1).content mustBe Text("123")
+        adjustmentsViewModel.rows.head.cells(3).content mustBe Text("not applicable")
         adjustmentsViewModel.rows(1).cells(1).content mustBe Text("Wine")
+        adjustmentsViewModel.rows(1).cells(3).content mustBe Text("not applicable")
       }
 
       "should return a model with no entries when a nil return" in new SetUp {