Asked by: Douglas Chapman (Scottish National Party - Dunfermline and West Fife)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of any increase in excise duty collected from the sale of Scotch whisky in the current financial year.
Answered by Andrew Jones
This information is not available as the government does not break down the amount of duty collected from spirits by Scotch Whisky.
Information on the amount of duty collected through alcohol taxation is routinely published online by HM Revenue & Customs in the ‘Tax & Duty Bulletins’ section of the UK Trade Info website. This can be found at:
https://www.uktradeinfo.com/Statistics/Pages/TaxAndDutybulletins.aspx
Asked by: Brendan O'Hara (Scottish National Party - Argyll and Bute)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the increases in excise duty on the levels of sales of Scotch whisky as a result of measures in the March 2017 Budget.
Answered by Andrew Jones
The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Brendan O'Hara (Scottish National Party - Argyll and Bute)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the reasons are for Scotch whisky being taxed at a higher rate than wine; and if he will make a statement.
Answered by Andrew Jones
The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what effect the freeze in whisky excise duty in 2016 had on Government revenues.
Answered by Andrew Jones
The impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from 2015 and 2016. These are central estimates certified by the independent Office for Budget Responsibility.
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what effect the reduction in whisky duty in 2015 had on Government revenues.
Answered by Andrew Jones
The impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from 2015 and 2016. These are central estimates certified by the independent Office for Budget Responsibility.
Asked by: Andrew Rosindell (Conservative - Romford)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what representations his Department has received from Scottish whiskey producers on the increase in excise duties on spirits in the Spring Budget 2017.
Answered by Jane Ellison
HM Treasury receives a wide range of representations from stakeholders, including from the alcohol industry.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what recent estimate he has made of the effect of alcohol excise duty rates on domestic consumption of Scotch whisky.
Answered by Priti Patel
No estimate has been made of the effect of alcohol excise duty rates on domestic consumption of Scotch Whisky. For the estimated effect on spirits and alcohol of the changes to alcohol excise duty rates at Budget 2014 I refer the hon Member to Lord Newby’s answer of 8th April 2014 HL6317
http://www.publications.parliament.uk/pa/ld201314/ldhansrd/text/140408w0001.htm#wa_st_5