Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of the loss of spirits duty as a result of forestalling in each year since 2015.

Since 2015, the duty rates for spirits have increased twice. Rates first increased in March 2017, with receipts data showing no evidence of forestalling for this uprating.

Alcohol receipts data can be found in the quarterly HMRC alcohol bulletin: https://www.gov.uk/government/statistics/alcohol-bulletin