Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the effect on the Scotch whisky sector of the 25 per cent tariff on single malt Scotch Whisky and liqueurs imposed by the US; what plans he has to support the sector through domestic tax policy; and if he will make a statement.

The Government greatly values the important contribution the Scotch Whisky industry makes to the economy and society. For this reason, the Government froze spirits duty at the Budget earlier this year, the sixth cut or freeze since 2014. In 2019-20, spirits duty revenues totalled £3.8 billion. Home produced whisky made up 17% of overall spirits volumes.

The Government regards the existing US tariffs on Scotch whisky as unhelpful and unnecessary. They are unfairly damaging a great UK export. The Government takes this issue very seriously and continues to raise the issue with the highest levels of the US administration to seek a negotiated settlement.