Alcoholic Drinks: Excise Duties

(asked on 19th May 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's Alcohol Duty Review citation of concerns that a differential duty rate could increase levels of fraud, what effect those concerns have had on his assessment of the potential merits of introducing a differential duty rate.


Answered by
Kemi Badenoch Portrait
Kemi Badenoch
Minister of State (Foreign, Commonwealth and Development Office) (jointly with Department for Levelling Up, Housing and Communities)
This question was answered on 24th May 2021

The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review. Officials are working closely with HMRC to assess the practical implications of potential options and the Treasury will provide further updates in due course.

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Recent Documents related to Alcoholic Drinks: Excise Duties

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Found: BRIEFING PAPER Number 1373, 13 February 2019 Alcohol taxation and the pub trade By Antony Seely Contents:

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3. Committee of the whole House Amendments as at 19 April 2021 - large print
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Recent Speeches related to Alcoholic Drinks: Excise Duties

1. Finance (No. 3) Bill (Sixth sitting)
04/12/2018 - Public Bill Committees

1: assessing the impact on employment, skills and the Exchequer from the asset’s production life and planned decommissioning - Speech Link
2: assessing the impact on employment, skills and the Exchequer from the asset’s production life and planned decommissioning - Speech Link
3: life of the asset to date; and the impact on the Exchequer from the buyer’s plans for employed and contracted - Speech Link

2. Finance (No. 2) Bill
20/04/2021 - Commons Chamber

1: 14—Review of changes to construction industry scheme—“(1) The Chancellor of the Exchequer must - Speech Link
2: must review the impact on investment in parts of the United Kingdom and regions of England of the changes - Speech Link
3: 29 to 32 of this Act, and lay a report of that review before the House of Commons within six months of - Speech Link

3. Finance Bill (Seventh sitting)
16/06/2020 - Public Bill Committees

1: number of individuals, the tax saving for them could have been significant, and there have been claims - Speech Link
2: concern about some scenarios in which property could inadvertently be brought into the scope of inheritance - Speech Link

4. Finance (No. 3) Bill (Eighth sitting)
06/12/2018 - Public Bill Committees

1: insert—“(3) The Chancellor of the Exchequer must review the effects of a reduction in air passenger duty rates - Speech Link
2:  at end insert—“(3) The Chancellor of the Exchequer must review the effects of the changes made - Speech Link
3:  at end insert—“(3) The Chancellor of the Exchequer must review the effects of the changes made - Speech Link

5. Finance (No. 2) Bill
19/04/2021 - Commons Chamber

1: that the freezing of tax thresholds at 2021-22 levels did not apply until 2023-24.Amendment 3 - Speech Link
2: provisions on—(a) households at different levels of income,(b) people with protected characteristics - Speech Link

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