Written Evidence May. 16 2023
Inquiry: Windsor FrameworkFound: Market Scheme), and being sold or used in the UK, will be freed of unnecessary paperwork, checks and duties
Found: estimates this will raise over £100 million in 2026/27 and 2027/28 and £245 million in 2028/29. 19 Excise
Mentions:
1: Eleanor Laing (Con - Epping Forest) Travellers' Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise - Speech Link
2: Nigel Huddleston (Con - Mid Worcestershire) Travellers' Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise - Speech Link
3: Liz Kendall (Lab - Leicester West) Jobcentres will also have new duties to work in partnership with the local NHS, employers and others. - Speech Link
4: Richard Thomson (SNP - Gordon) the UK Government setting a rate of duty where there is a gigantic differential between indigenous spirits - Speech Link
Aug. 30 2023
Source Page: Whole of Government Accounts 2022 to 2023: guidance for preparersFound: DUTIESNCGYN41512000INC - HYDROCARBON OILS DUTIESNCGYN41513000INC - TOBACCO DUTIESNCGYN41514000INC - SPIRITS
Found: Spirits 76 Imported medical articles (1) Alcohol duty is not charged on spirits contained in medical
Oral Evidence Apr. 17 2024
Inquiry: Violence and abuse towards retail workersFound: Things that are very high value —high-end spirits, vapes, cigarettes —are easy to resell.
Found: Spirits 76 Imported medical articles (1) Alcohol duty is not charged on spirits contained in medical
Jul. 27 2010
Source Page: Budget 2010 policy costings. 57 p.Found: example, an increase in beer duty could cause individuals to switch from drinking beer to drinking spirits
Asked by: Alan Brown (Scottish National Party - Kilmarnock and Loudoun)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an estimate of the additional tax revenue that will be generated in (a) 2023-24, (b) 2024-25, (c) 2025-26, (d) 2026-27 and (e) 2027-28 from the August 2023 increase in duty on sprits.
Answered by James Cartlidge
As announced at Spring Budget 2023, in line with the Government’s plan to manage the UK economy responsibly, the Government is uprating the previously published reform rates and structures by RPI from 1 August 2023.
However, recognising the vital role pubs play in our communities, the Government will ensure the duty on an average draught pint of beer served in a pub does not increase.
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.
Jul. 17 2023
Source Page: Accession protocol of the UK to the CPTPPFound: , “customs administration ” also means: (a) for the Bailiwick of Guernsey, Guernsey Customs and Excise