Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of differential duty for draught beer on (a) pubs and (b) clubs.

Under the new alcohol duty system, Draught Relief provides a 9.2% duty reduction on draught beer and cider products below 8.5% alcohol by volume.

The Government is closely monitoring the impact of the recent reforms, including Draught Relief, that took effect on 1 August 2023. It is essential for this evaluation process to allow sufficient time to understand the impacts on the alcohol market, and for HMRC to gather useful and accurate data with which to assess the effects of the reform.

As with all taxes, the Government keeps the alcohol duty system under review during its yearly Budget process.