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<p>The same alcohol duty rates apply across the whole UK. The new alcohol duty system
was implemented on 1 August 2023 and moves all alcohol to taxation by strength for
the first time. The rates were set at the right level to support businesses and meet
public health objectives.</p><p> </p><p>We have implemented these broad reforms across
the whole of the UK: taxation by strength, Draught Relief, and Small Producer Relief.
This was impossible in Northern Ireland under the original Protocol. The Windsor Framework
secured substantive, legally binding changes to ensure that Northern Ireland benefits
from the same VAT and alcohol taxes as apply in the rest of the United Kingdom.</p>
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