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Written Question
Spirits: Excise Duties
Tuesday 28th March 2023

Asked by: Alan Brown (Scottish National Party - Kilmarnock and Loudoun)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 March to Question 167167 on Spirits: Excise Duties and with reference to Table 4.1 of the Spring Budget 2023, HC1183, published on 15 March 2023, if he will make an assessment of the Exchequer impacts of the August 2023 increase in duty in spirits for (a) 2023-24, (b) 2024-25, (c) 2025-26, (d) 2026-27 and (e) 2027-28.

Answered by James Cartlidge

From 1 August 2023, the new alcohol duty system will not distinguish between alcohol categories, and there will not be a spirits duty. All alcohol between 8.5% and 22% ABV will pay a duty rate of £28.50 per litre of pure alcohol, and all alcohol above 22% will pay a duty rate of £31.64.

Exchequer impacts of this measure are set out in Table 4.1 of Spring Budget 2023 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Spring Budget 2023.

Departmental Publication (News and Communications)
HM Treasury

Aug. 01 2023

Source Page: Tax cut for 38,000 British pubs
Document: Tax cut for 38,000 British pubs (webpage)

Found: The previous duty system was complex and unfair but now that the UK is free to set excise policy to suit

Public Bill Committees
Finance (No. 2) Bill (Second sitting)
Committee stage: 2nd sitting - Tue 16 May 2023
HM Treasury

Mentions:
1: Gareth Davies (CON - Grantham and Stamford) Clauses 72 to 81 reproduce existing exemptions and reliefs from excise duty on alcohol products. - Speech Link
2: None for personal consumption, spirits contained in imported medical articles, spirits contained in food - Speech Link
3: Abena Oppong-Asare (LAB - Erith and Thamesmead) duty, including where spirits may be used for art or manufacture. - Speech Link
4: Gareth Davies (CON - Grantham and Stamford) Clauses 90 to 97 reproduce the existing exemption from excise duty on denatured alcohol. - Speech Link
5: Abena Oppong-Asare (LAB - Erith and Thamesmead) Clause 110 inserts new subsections into the Customs and Excise Management Act 1979. - Speech Link

Non-Departmental Publication (News and Communications)
Upper Tribunal (Tax and Chancery Chamber)

Nov. 29 2023

Source Page: ANDREW HOWARD PARNHAM & MARK WILD v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00285 (TCC)
Document: Andrew Parnham and Mark Wild v HMRC Final Decison (PDF)

Found: DUTIES –assessment on road hauliers for joint and several liability in relation to excise duty on

Deposited Papers

Jul. 14 2009

Source Page: Tax benefit reference manual: 2009-2010 edition. 333 p.
Document: DEP2009-1987.pdf (PDF)

Found: Excise duties 4.52 There are three groups of excise duty within the scope of the regulator powers

Deposited Papers
Home Office

May. 13 2009

Source Page: Safe, sensible, social: selling alcohol responsibly. A consultation on the new code of practice for alcohol retailers. 83 p.
Document: DEP2009-1397.pdf (PDF)

Found: A large proportion of the estimated costs are due to staff abstraction from other duties which will

Scottish Government Publication (Impact assessment)
Population Health Directorate

Feb. 19 2024

Source Page: Minimum Unit Pricing (MUP) Continuation and future pricing: Business and Regulatory Impact Assessment
Document: Minimum Unit Pricing of Alcohol – Continuation and Future Pricing Business and Regulatory Impact Assessment (PDF)

Found: Raise prices on alcohol through excise taxes and pricing policies.

Deposited Papers

Mar. 14 2008

Source Page: Table showing list of HMRC learning products used by staff 2007-08. 46 p.
Document: DEP2008-0740.xls (Excel)

Found: work : What local offices do: self assessment (SA) e-learningAbout the departments work: Customs and excise

Scottish Government Publication (Statistics)
Chief Economist Directorate

Aug. 16 2023

Source Page: Government Expenditure and Revenue Scotland (GERS): detailed methodology 2022-23
Document: GERS: detailed revenue methodology 2022-23 (PDF)

Found: 21 Air Passenger Duty 22 Tobacco Duty 23 Alcohol Duty 24 Insurance Premium Tax 25 Vehicle Excise

Parliamentary Research
The new alcohol duty system - CBP-9765
Apr. 04 2023

Found: Drinks: Excise Duties ], 31 October 2022 87 For instance, PQ 3890 [on Whisky: Excise Duties], 24