At Autumn Budget 2021, the government published a consultation
which ran from 27 October 2021 to 30 January 2022, inviting
stakeholders to submit their views on the proposed reforms to the
alcohol duty system.
The Alcohol Duty Review aims to improve the current system – by
making it simpler, more economically rational and less
administratively burdensome on businesses and HMRC.
This document summarises the responses to the consultation, and
provides the government’s response.
The government has carefully considered the issues raised by
respondents and is grateful for all of the input received. This
response document sets out the government’s designs for the new
alcohol duty system and changes made to the Autumn Budget
proposals as a result of the consultation. Policies contained
within the response document include:
- Amendments to draught relief
- More detail on Small Producer Relief
- Detail of a transitional easement for the wine industry
There are also specific points of policy where the government
would appreciate further input.
We are also running a small producer
survey to give us a greater understanding of economies
of scale across the industry. The survey will be open for four
weeks to 21 October 2022.
Download the full outcome
The new alcohol duty system:
response to consultation
Ref: ISBN 978-1-915596-13-0, PU 3234PDF, 1.47
MB, 65 pages
Alcohol Duty Review:
Further technical detail consultation response
template
MS Word Document, 47 KB
Original consultation 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 ran from
1:45pm on 27 October 2021 to 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
Ref: ISBN 978-1-911686-36-1, 3165PDF, 510
KB, 57 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
The new alcohol duty system:
consultation response template
MS Word Document, 43.7 KB
