Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, what assessment her Department has made of the potential impact of increases in domestic excise duty on Scotch whisky on discussions to reduce tariffs and excise duty on that whisky in international markets.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
This Government is supporting Scotch Whisky. We have provided a series of cuts and freezes to alcohol duties in the past decade. The most recent alcohol duty freeze from Autumn Budget 2021, including the extension to 1 August 2023, represented a total tax cut of £2.7 billion over the next four years.
The Government is seeking improvement in market access, through negotiating ambitious Free Trade Agreements, including our recent accession to the CPTPP, and with other trade partners. We are also seeking to reduce non-tariff barriers through conversations with various other partners globally.
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: McNair, Marie (SNP - Clydebank and Milngavie) I also thank the Scotch Whisky Association and the whisky companies in my constituency for the helpful - Speech Link
Mentions:
1: Caroline Johnson (Con - Sleaford and North Hykeham) It has been proposed to me that one challenge facing Border Force is that vapes are not subject to excise - Speech Link
2: Kirsten Oswald (SNP - East Renfrewshire) We would not want whisky, beer or cider companies on sports strips. - Speech Link
3: Peter Gibson (Con - Darlington) I was particularly interested in her idea about bringing in some excise duties as a way to stop illegal - Speech Link
Mentions:
1: Gareth Davies (Con - Grantham and Stamford) This applies to all taxes and duties administered by HMRC. - Speech Link
2: Nigel Huddleston (Con - Mid Worcestershire) In line with the 2023 Act, clause 27 confirms that, for VAT and excise, it will no longer be possible - Speech Link
3: None However, as enacted, the Hydrocarbon Oil Duties Act 1979 prevents machines and appliances from using - Speech Link
4: Tulip Siddiq (Lab - Hampstead and Kilburn) said that this is to correct an anomaly brought about by the April 2022 changes to the Hydrocarbon Oil Duties - Speech Link
5: None duty alone, a significant amount of that on the back of Scotland’s food, whisky and oil production. - Speech Link
Nov. 06 2007
Source Page: Tax ready reckoner and tax reliefs. October 2007. 22 p.Found: 4, 5 175 185 200 Revalorisation of spirits duties 4, 5 15 15 10 Revalorisation of tobacco duties
Mentions:
1: Angela Eagle (LAB - Wallasey) I am thinking of spirits, such as whisky, which are much higher in alcohol.If we look at the reaction - Speech Link
2: Kirsty Blackman (SNP - Aberdeen North) In particular, we discussed the concerns raised by the Scottish whisky industry. - Speech Link
3: None I am thinking of Scottish whisky; I am aware that other spirits and alcohols are generally an awful lot - Speech Link
4: Gareth Davies (CON - Grantham and Stamford) That is true of spirits; Scotch whisky is required to be over a certain level of alcohol, but cocktails - Speech Link
Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the increase in alcohol duty on (a) economic growth and (b) job creation within the Scotch Whisky industry.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
The potential impacts of the recent changes to alcohol duty rates were published at Spring Budget in HMRC’s Tax Information and Impact Note and can be found online: https://www.gov.uk/government/publications/changes-to-alcohol-duty-rates/alcohol-duty-rate-changes#summary-of-impacts.
This Government is supporting Scotch Whisky. We have provided a series of cuts and freezes to alcohol duties in the past decade. Before Spring Budget 2023, the spirits industry has benefitted from cuts or freezes to spirits duty at eight out of the last nine fiscal events, since the end of the duty escalator for spirits in 2013. The most recent alcohol duty freeze from Autumn Budget 2021, including the extension to 1 August 2023, represented a total tax cut of £2.7 billion over the next four years.
We have also undertaken the biggest reform of alcohol duties in 140 years and moved all alcohol products to being taxed based on their strength, narrowing the gap between spirits and still wine.
Further, we have removed punitive tariffs on Scotch Whisky imposed on the US market and are committed to protecting the interests of Scotch Whisky in trading agreements, ensuring that they face lower tariffs for export, and that the unique characteristics and global reputation of Scotch is protected, as demonstrated recently in our free trade agreements with Australia and New Zealand, and the CPTPP.
Asked by: Ian Murray (Labour - Edinburgh South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer ,what assessment he has made of the potential impact of the rise in alcohol duty on the (a) growth and (b) job creation prospects of the Scotch whisky industry.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
The potential impacts of the recent changes to alcohol duty rates were published at Spring Budget in HMRC’s Tax Information and Impact Note and can be found online (https://www.gov.uk/government/publications/changes-to-alcohol-duty-rates/alcohol-duty-rate-changes#summary-of-impacts).
Found: Drinks: Excise Duties ], 31 October 2022 87 For instance, PQ 3890 [on Whisky: Excise Duties], 24
Mentions:
1: Hilary Benn (Lab - Leeds Central) which is what it said about the all-island economy and the Government’s commitment to remove the legal duties - Speech Link
2: Hilary Benn (Lab - Leeds Central) these days—and contains a number of interesting provisions, including the application of tariffs and excise - Speech Link
3: Ian Paisley (DUP - North Antrim) The fledgling whisky market developed about 40 or 50 years after the Irish whiskey market in the early - Speech Link