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Select Committee
7th Report - Report from the Sub-Committee on the Protocol on Ireland/Northern Ireland: The Windsor Framework

Report Jul. 25 2023

Committee: Windsor Framework Sub-Committee

Found: duties; and on 22 July 2022 for failing to implement general EU rules on excise duties. 8 THE WINDSOR


Deposited Papers

Mar. 03 2011

Source Page: Review of tax reliefs: Final report. 191 p.
Document: DEP2011-0370.pdf (PDF)

Found: Black beer (Annex P) 4.37 Black beer is exempt from excise duty.


Written Question
Spirits: Excise Duties
Tuesday 7th March 2023

Asked by: Charlotte Nichols (Labour - Warrington North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to freeze duty on spirits in the Spring Budget 2023.

Answered by James Cartlidge

The Government is unable to speculate on the content of the Spring Budget, which takes place on 15 March.


Written Question
Spirits: Excise Duties
Thursday 27th October 2022

Asked by: Ian Murray (Labour - Edinburgh South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what impact assessment his Department has made of the potential effect of cancelling the freeze in spirits excise duty on jobs maintained by Scotch Whisky distilleries.

Answered by Felicity Buchan

On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.

The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.

The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.


Written Question
Spirits: Excise Duties
Thursday 27th October 2022

Asked by: Ian Murray (Labour - Edinburgh South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what impact assessment his Department has made of the potential effects of cancelling freeze in spirits excise duty on investment by Scotch Whisky distilleries.

Answered by Felicity Buchan

On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.

The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.

The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.


Written Question
Spirits: Excise Duties
Thursday 27th October 2022

Asked by: Ian Murray (Labour - Edinburgh South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of HMRC spirits excise duty receipts for 2021-22; and how the amount of revenue received by HM Treasury compares with projections for receipts for 2023-24.

Answered by Felicity Buchan

On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.

The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.

The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.


Departmental Publication (Policy paper)
Department for Business and Trade

Jul. 17 2023

Source Page: CPTPP: accession working group report
Document: Comprehensive and Progressive Agreement for Trans-Pacific Partnership: Accession Working Group Report (PDF)

Found: , “customs administration ” also means: (a) for the Bailiwick of Guernsey, Guernsey Customs and Excise


Bill Documents
3 May 2024 - Briefing papers
Briefing paper on the Bill
Finance Act (No. 2) 2024 2023-24

Found: Measures at Spring Budget, including freezing alcohol and fuel duties, reduce inflation by 0.2 percentage


Commons Chamber
Finance (No. 2) Bill
Report stage - Tue 20 Jun 2023
HM Treasury

Mentions:
1: Rosie Winterton (LAB - Doncaster Central) obtained from the alcoholic fermentation of fresh grapes or the must of fresh grapes and fortified with spirits - Speech Link
2: None Amendments 15 and 16 relate to the Bill’s provisions on alcohol duties and seek to ensure that alcoholic - Speech Link
3: Victoria Atkins (CON - Louth and Horncastle) other numbered Finance Act);(b) the Taxes Acts (within the meaning of TMA 1970);(c) the customs and excise - Speech Link


Departmental Publication (Policy paper)
HM Treasury

Mar. 06 2024

Source Page: Spring Budget 2024
Document: Spring Budget 2024 (web) (PDF)

Found: Measures at Spring Budget, including freezing alcohol and fuel duties, reduce inflation by 0.2 percentage