Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of increasing Draught Relief to 20% on (a) pubs and (b) small and independent brewers in North Cornwall constituency.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system.

The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty. The duty system also supports small producers by providing a tapered duty discount on products below 8.5% alcohol by volume (ABV).

The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.