Summary
This document responds to last year’s call for evidence on the
Alcohol Duty Review and sets out how the government intends to
reform the alcohol duty system.
This consultation closes at
11:45pm on 30 January 2022
Consultation description
Following a commitment at Budget 2020, the government ran a call
for evidence on how well the alcohol duty system currently works
and how it could be reformed in Autumn 2020.
The Alcohol Duty Review aims to improve the current system to
make it simpler, more economically rational and less
administratively burdensome on businesses and HMRC.
This document summarises the responses received to the call for
evidence on the Alcohol Duty Review, which received 106 written
responses.
The government has considered the issues raised by respondents
carefully and is grateful for all of the input received. This
document also sets out the government’s response and a
consultation on the new alcohol duty system, including overall
proposals and some specific points of policy where the government
would appreciate further input.
Policies contained within the proposals include:
- Changes to duty structures
- New rates for some products sold on draught
- Extension of small producer reliefs
- Simplification of the administrative regime.
Documents
The new alcohol duty system:
consultation
The new alcohol duty system:
consultation response template
Ways to respond
Email to:
HMTVATandExcisePolicy@hmtreasury.gov.uk
