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Westminster Hall
Wine Duty - Tue 05 Mar 2024
HM Treasury

Mentions:
1: Will Quince (Con - Colchester) The UK is a major global hub for wine and spirits. - Speech Link
2: Gareth Davies (Con - Grantham and Stamford) We have introduced the biggest reform of alcohol duties for more than 140 years. - Speech Link


Non-Departmental Publication (Services)
HM Revenue & Customs

Mar. 01 2024

Source Page: Notify HMRC of cash payments for alcohol in duty suspension (W7)
Document: Notify HMRC of cash payments for alcohol in duty suspension (W7) (webpage)

Found: Warehoused Goods Regulations 1999 (WOWGR) and persons registered or licenced for beer, cider, perry, spirits


Written Question
Gambling
Tuesday 28th November 2023

Asked by: Philip Davies (Conservative - Shipley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the potential revenue lost from illegal gambling.

Answered by Nigel Huddleston

HM Revenue and Customs (HMRC) estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics are published annually and are available at: Measuring tax gaps - Measuring tax gaps 2023 edition: tax gap estimates for 2021 to 2022 - GOV.UK (www.gov.uk)

HMRC does not separately estimate a betting and gaming duty tax gap; it forms part of the ‘other excise duties’ tax gap, namely betting and gaming, cider and perry, spirits-based ready-to-drink beverages and wine duties gaps.


Scottish Parliament Debate - Main Chamber
Scotch Whisky Industry - Wed 17 Apr 2024

Mentions:
1: Harper, Emma (SNP - South Scotland) It has been 200 years since the Customs and Excise Act 1823 sanctioned the distilling of whisky, so now - Speech Link
2: Baillie, Jackie (Lab - Dumbarton) It also has gin and various other spirits for those who like them. - Speech Link
3: Carson, Finlay (Con - Galloway and West Dumfries) Importantly, its products are also about to be offered to spirits lovers across the United States. - Speech Link


Non-Departmental Publication (Guidance and Regulation)
HM Revenue & Customs

Aug. 01 2023

Source Page: Spirits in imported goods — remission of excise duty (Notice 64)
Document: Spirits in imported goods — remission of excise duty (Notice 64) (webpage)

Found: Spirits in imported goods — remission of excise duty (Notice 64)


Deposited Papers

Nov. 06 2007

Source Page: Tax ready reckoner and tax reliefs. October 2007. 22 p.
Document: DEP2007-0053.pdf (PDF)

Found: 4, 5 175 185 200 Revalorisation of spirits duties 4, 5 15 15 10 Revalorisation of tobacco duties


Written Question
Spirits: Excise Duties
Wednesday 28th February 2024

Asked by: Kenny MacAskill (Alba Party - East Lothian)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to take steps to avoid spirits producers forestalling sales to reduce the amount of duty they owe.

Answered by Gareth Davies

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

HMRC published its most recent quarterly alcohol bulletin in November 2023. This can be found here:

https://www.gov.uk/government/statistics/alcohol-bulletin

The publication contains annual duty receipts from alcohol types, including spirits. The accompanying tables contain historical annual and monthly duty receipts for spirits. The next instalment of this bulletin is due to be published on 29 February 2024.


Written Question
Spirits: Excise Duties
Wednesday 28th February 2024

Asked by: Kenny MacAskill (Alba Party - East Lothian)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of the loss of spirits duty as a result of forestalling in each year since 2015.

Answered by Gareth Davies

Since 2015, the duty rates for spirits have increased twice. Rates first increased in March 2017, with receipts data showing no evidence of forestalling for this uprating.

Alcohol receipts data can be found in the quarterly HMRC alcohol bulletin: https://www.gov.uk/government/statistics/alcohol-bulletin


Departmental Publication (Guidance and Regulation)
Department for Transport

Dec. 05 2023

Source Page: International rail freight: UK border requirements and processes
Document: International rail freight: UK border requirements and processes (webpage)

Found: countries between the country of origin and country of destination without paying import or export duties


Scottish Parliament Debate - Committee
Tobacco and Vapes Bill - Tue 21 May 2024

Mentions:
1: None who are well past the age of consent now, and trying to say to them, “Look, you can buy a bottle of spirits - Speech Link
2: None process of setting up meetings between it and His Majesty’s Revenue and Customs in relation to the new duties - Speech Link
3: None That said, under the current proposals, there will be excise duty on e-cigarettes and that will bring - Speech Link