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<p>The Government has undertaken the biggest reform of alcohol duties for over 140
years and has introduced a new, simplified alcohol duty system based on the common-sense
principle of taxing alcohol by strength. The Government is closely monitoring the
impact of the 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> </p><p>As with all taxes,
the Government keeps the alcohol duty system under review during its yearly Budget
process.</p><p> </p><p>At Autumn Statement 2022 the Government announced an increased
75% relief for retail, hospitality and leisure properties, up to a cash cap of £110,000
per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000
RHL businesses, to support the high street and protect small shops and pubs.</p><p>
</p><p>Decisions on future business rates support will be made in due course.</p>
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