Breaks is a primarily a mid-1990s to mid-2000s style combining elements of progressive house and trance, but with syncopated percussion patterns which are electro and/or breakbeat sample-based. Sub-styles include Funky Breaks, PsyBreaks, Florida Breaks, Progressive Breaks, and Nu Skool Breaks.
The breaks sound was very popular at raves in California, Florida, New York City, and the UK. It is not closely connected to the UK breakbeat/proto-jungle scene of the early '90s, for which the Breakbeat tag is applicable.
The Breaks tag often appears in conjunction with the Acid tag.
The Breaks tag is also often used for some slower dance music styles based on very prominent breakbeat samples, often with a hip-hop/scratch-DJ influence, but generally steering clear of the aforementioned scenes and styles. This strain of breaks starts as early as 1987 with releases by Criminal Element Orchestra and Bomb The Bass, includes classic early '90s releases by Depth Charge and Fatboy Slim, and continues to the present day.
There is no tag specifically for "beats and breaks" types of releases intended for DJs and music producers, nor is there a tag for other forms of dance music that contain funky drum breaks (aside from Breakbeat), regardless of whether it is made with samples, tape loops, drum machines, or played live. Some Discogs users nevertheless use Breaks and Breakbeat tags on these types of records, going back as far as 1982 for the first Jive Rhythm Trax release.