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<p>Draught Relief, introduced under the new alcohol duty system, provides a reduction
in the duty on draught beer and cider by 9.2% and helps to level the playing field
between pubs and supermarkets, allowing pubs and brewers to price their on-trade products
more competitively. The Brexit Pubs Guarantee ensures that draught products will always
be subject to lower duty than their supermarket equivalent.</p><p>The Government is
closely monitoring the impact of the recent reforms and will evaluate the impact of
the new rates and structures three years after the changes took effect on 1 August
2023. This will allow time to understand the impacts on the alcohol market, and for
HMRC to gather useful and accurate data with which to evaluate the effects of the
reform.</p><p>The Government is unable to speculate on tax matters outside of fiscal
events. As with all taxes, the Government keeps the alcohol duty system under review
during its yearly Budget process.</p>
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