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1691387

registered interest
date	23/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to take steps to avoid spirits producers forestalling sales to reduce the amount of duty they owe.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	15480
answer	answer is ministerial correction date of answer 28/02/2024 answer text <p>As with all taxes, the government keeps the alcohol duty system under review during its yearly Budget process.</p><p>HMRC published its most recent quarterly alcohol bulletin in November 2023. This can be found here:</p><p><a href="https://www.gov.uk/government/statistics/alcohol-bulletin" target="_blank">https://www.gov.uk/government/statistics/alcohol-bulletin</a></p><p>The publication contains annual duty receipts from alcohol types, including spirits. The accompanying tables contain historical annual and monthly duty receipts for spirits. The next instalment of this bulletin is due to be published on 29 February 2024.</p> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 28/02/2024 16:38:09 answering member 4850 label Biography information for Gareth Davies
tabling member	4772 label Biography information for Kenny MacAskill

1691388

registered interest
date	23/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of the loss of spirits duty as a result of forestalling in each year since 2015.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	15481
answer	answer is ministerial correction date of answer 28/02/2024 answer text <p>Since 2015, the duty rates for spirits have increased twice. Rates first increased in March 2017, with receipts data showing no evidence of forestalling for this uprating.</p><p>Alcohol receipts data can be found in the quarterly HMRC alcohol bulletin: <a href="https://www.gov.uk/government/statistics/alcohol-bulletin" target="_blank">https://www.gov.uk/government/statistics/alcohol-bulletin</a></p> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 28/02/2024 16:39:56 answering member 4850 label Biography information for Gareth Davies
tabling member	4772 label Biography information for Kenny MacAskill

1606401

registered interest
date	22/03/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 March to Question 167167 on Spirits: Excise Duties and with reference to Table 4.1 of the Spring Budget 2023, HC1183, published on 15 March 2023, if he will make an assessment of the Exchequer impacts of the August 2023 increase in duty in spirits for (a) 2023-24, (b) 2024-25, (c) 2025-26, (d) 2026-27 and (e) 2027-28.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	171465
answer	answer is ministerial correction date of answer 28/03/2023 answer text <p>From 1 August 2023, the new alcohol duty system will not distinguish between alcohol categories, and there will not be a spirits duty. All alcohol between 8.5% and 22% ABV will pay a duty rate of £28.50 per litre of pure alcohol, and all alcohol above 22% will pay a duty rate of £31.64.</p><p> </p><p>Exchequer impacts of this measure are set out in Table 4.1 of Spring Budget 2023 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Spring Budget 2023.</p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 28/03/2023 11:30:22 answering member 4519 label Biography information for James Cartlidge
tabling member	4470 label Biography information for Alan Brown

1604786

registered interest
date	16/03/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the additional tax revenue that will be generated in (a) 2023-24, (b) 2024-25, (c) 2025-26, (d) 2026-27 and (e) 2027-28 from the August 2023 increase in duty on sprits.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	167167
answer	answer is ministerial correction date of answer 21/03/2023 answer text <p>As announced at Spring Budget 2023, in line with the Government’s plan to manage the UK economy responsibly, the Government is uprating the previously published reform rates and structures by RPI from 1 August 2023.</p><p> </p><p>However, recognising the vital role pubs play in our communities, the Government will ensure the duty on an average draught pint of beer served in a pub does not increase.</p><p> </p><p>Exchequer impacts of this measure are set out in Table 4.1 of Spring Budget 2023 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Spring Budget 2023.</p><p> </p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 21/03/2023 16:25:58 answering member 4519 label Biography information for James Cartlidge
tabling member	4470 label Biography information for Alan Brown

1600491

registered interest
date	01/03/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to freeze duty on spirits in the Spring Budget 2023.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	156300
answer	answer is ministerial correction date of answer 07/03/2023 answer text <p>The Government is unable to speculate on the content of the Spring Budget, which takes place on 15 March.</p> answering member constituency South Suffolk answering member printed James Cartlidge grouped question UIN 156301 question first answered 07/03/2023 12:19:50 answering member 4519 label Biography information for James Cartlidge
tabling member	4799 label Biography information for Charlotte Nichols

1538224

registered interest
date	01/11/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he will include in the Autumn Statement to protect small distillers from any increase in the level of spirits duty.
tabling member constituency	Somerton and Frome
tabling member printed	David Warburton
uin	76036
answer	answer is ministerial correction date of answer 08/11/2022 answer text <p>The Government keeps the duty rates under review during its yearly budget process and aims to balance the impact on businesses with its public health objectives.</p><p> </p><p>The alcohol duty uprating decision and interactions with the wider reforms to alcohol duties will be considered in due course.</p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 08/11/2022 09:40:01 answering member 4519 label Biography information for James Cartlidge
tabling member	4526 label Biography information for David Warburton

1524245

registered interest
date	19/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what impact assessment his Department has made of the potential effects of cancelling freeze in spirits excise duty on investment by Scotch Whisky distilleries.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	66944
answer	answer is ministerial correction date of answer 27/10/2022 answer text <p>On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.</p><p>The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.</p><p> </p><p>The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.</p> answering member constituency Kensington answering member printed Felicity Buchan grouped question UIN 66945 66946 66947 question first answered 27/10/2022 15:14:29 answering member 4821 label Biography information for Felicity Buchan
tabling member	3966 label Biography information for Ian Murray

1524257

registered interest
date	19/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what impact assessment his Department has made of the potential effect of cancelling the freeze in spirits excise duty on jobs maintained by Scotch Whisky distilleries.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	66945
answer	answer is ministerial correction date of answer 27/10/2022 answer text <p>On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.</p><p>The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.</p><p> </p><p>The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.</p> answering member constituency Kensington answering member printed Felicity Buchan grouped question UIN 66944 66946 66947 question first answered 27/10/2022 15:14:29 answering member 4821 label Biography information for Felicity Buchan
tabling member	3966 label Biography information for Ian Murray

1524260

registered interest
date	19/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of HMRC spirits excise duty receipts for 2021-22; and how the amount of revenue received by HM Treasury compares with projections for receipts for 2023-24.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	66946
answer	answer is ministerial correction date of answer 27/10/2022 answer text <p>On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.</p><p>The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.</p><p> </p><p>The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.</p> answering member constituency Kensington answering member printed Felicity Buchan grouped question UIN 66944 66945 66947 question first answered 27/10/2022 15:14:29 answering member 4821 label Biography information for Felicity Buchan
tabling member	3966 label Biography information for Ian Murray

1524262

registered interest
date	19/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what impact assessment his Department has undertaken of the cancelled duty freeze on the Scotch Whisky industry given the effect of RPI.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	66947
answer	answer is ministerial correction date of answer 27/10/2022 answer text <p>On 17 October, the Chancellor announced a reversal of almost all of the tax measures set out in the Growth Plan that have not been legislated for in parliament. This includes the freeze of alcohol duty rates from 1 February 2023. The purpose is to ensure the UK’s economic stability and to provide confidence in the government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.</p><p>The alcohol duty uprating decision and interactions with the wider Alcohol Duty Review, which continues as planned, will be considered in due course.</p><p> </p><p>The government will continue to assess the impact of its decisions on alcohol duties, including through ongoing engagement with stakeholders.</p> answering member constituency Kensington answering member printed Felicity Buchan grouped question UIN 66944 66945 66946 question first answered 27/10/2022 15:14:29 answering member 4821 label Biography information for Felicity Buchan
tabling member	3966 label Biography information for Ian Murray