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Bill Documents
18 Apr 2024 - Briefing papers
Briefing paper on the Bill
Finance (No. 2) Bill 2023-24

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


Select Committee
Union of Shop, Distributive and Allied Workers, Association of Convenience Stores, The Co-op, Federation of Wholesale Distributors, City of London Police, National Police Chiefs' Council, and National Police Chiefs' Council

Oral Evidence Apr. 17 2024

Inquiry: Violence and abuse towards retail workers
Inquiry Status: Closed
Committee: Home Affairs Committee (Department: Home Office)

Found: Things that are very high value —high-end spirits, vapes, cigarettes —are easy to resell.


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


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


Departmental Publication (Policy paper)
HM Treasury

Mar. 06 2024

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

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


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


Parliamentary Research
Spring Budget 2024: A summary - CBP-9979
Feb. 29 2024

Found: estimates this will raise over £100 million in 2026/27 and 2027/28 and £245 million in 2028/29. 19 Excise


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 - Exchequer Secretary (HM Treasury)

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 - Exchequer Secretary (HM Treasury)

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