Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment HM Treasury has made on the potential economic impact of the 2024 increase in spirits duty on the Scotch Whisky sector.

The Government set out the impacts of changes to alcohol duty announced at Autumn Budgets 2024 and 2025 in Tax Information and Impact Notes (TIINs). They can be found here: https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating and https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating.