Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the change in alcohol consumption as a result of alcohol duty freezes and reductions since 2013.
HMRC publishes a tax information and impact note (TIIN) on gov.uk explaining the impact of the policy change, each time alcohol duty rates are amended. The most recent TIIN published at Autumn Budget 2018 can be found here:
https://www.gov.uk/government/publications/increase-in-alcohol-duty-rates/alcohol-duty-uprating