Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 September 2023 to Question 197611 on Beer: Excise Duties, whether he plans to bring forward legislative proposals to provide an exemption to paying full duty on containers for on-trade premises whose takeaway sales are ancillary to the sale for consumption on the premises.

The core objective of Draught Relief is to recognise the cultural importance of pubs and other on-trade venues as community hubs and to encourage responsible drinking in supervised settings.

Draught Relief does not prevent pubs and other on-trade venues from selling takeaway pints. Businesses have the ability to purchase full duty paid containers should they wish to decant from the container and sell beverages for their customers to consume off-site.

The Government believes it is right that beverages that are sold to be consumed off-site should pay the full rate of duty like their equivalents sold in off-trade venues. We remain open to considering any additional suggestions the industry may have which would result in the full duty being paid for beverages consumed off premises.

The Government will evaluate the impact of the new rates and structures three years after the changes take effect on 1 August 2023. This will allow time to understand the impacts in the alcohol market and for HMRC to gather useful and accurate data with which to evaluate.