Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the increases in excise duty on the levels of sales of Scotch whisky as a result of measures in 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