Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect on the (a) number of people employed in, (b) volume of sales in and (c) amounts of duty levied from the Scotch whisky industry as a result of the March 2017 Budget.

The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.

The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:

https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes