Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has undertaken analysis of the excise duty regime by alcohol content by unit to identify different practices between different types of alcohol such as spirits, wine and cider.

The Government is evaluating the 2023 alcohol duty reforms in line with the commitment to do so three years after they took effect. This evaluation will consider the impacts of the application of a strength-based duty calculation to all products.