Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing scaled taxation for alcohol, where stronger products are taxed more per unit of alcohol than lower strength products, to encourage reformulation and increase the availability of lower strength products.

The Treasury is considering the merits of various taxation methods as part of its alcohol duty review. We are currently in the early stages of analysis and will provide further updates in due course.