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1020029

registered interest
date	04/12/2018
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 has made an assessment of the potential merits of introducing a reduced rate of duty for spirits produced by smaller distillers and producers.
tabling member constituency	East Worthing and Shoreham
tabling member printed	Tim Loughton
uin	198720
answer	answer is ministerial correction date of answer 10/12/2018 answer text <p>Under EU law a reduced rate of spirit duty can be applied to producers who make less than 1,000 litres of product a year.</p><p> </p><p>The government is not minded to introduce such a relief as there is no compelling case to do so at this time given the risk of illicit production and excise duty fraud.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 10/12/2018 15:32:02 answering member 4320 label Biography information for Robert Jenrick
tabling member	114 label Biography information for Tim Loughton

926964

registered interest
date	19/06/2018
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 Mr Chancellor of the Exchequer, what recent assessment he has made of the price elasticity of spirits and the appropriate rate of duty on them.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	155390
answer	answer is ministerial correction date of answer 27/06/2018 answer text <p>The price elasticity of demand for spirits used by the Government is available online on <a href="https://www.gov.uk/government/publications/estimation-of-price-elasticities-of-demand-for-alcohol-in-the-uk" target="_blank">HMRC’s website</a>.</p><p> </p><p>These figures are used to create forecasts and costings, which are compared with actual duty receipts to check that the published elasticities remain reasonable. All costings are subject to OBR scrutiny.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/06/2018 11:41:27 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

786875

registered interest
date	10/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, when the elasticities used to model the UK spirits market for the purposes of spirits revenue projection were last updated; and when his Department next plans to review those elasticities.
tabling member constituency	Edinburgh West
tabling member printed	Christine Jardine
uin	112266
answer	answer is ministerial correction date of answer 20/11/2017 answer text <p>The elasticities used to model changes in revenue in the UK spirits market were last updated in December 2014. Full details of the elasticities and the methodology used to calculate them are included in the published working paper, which is available here: <a href="https://www.gov.uk/government/publications/estimation-of-price-elasticities-of-demand-for-alcohol-in-the-uk" target="_blank">https://www.gov.uk/government/publications/estimation-of-price-elasticities-of-demand-for-alcohol-in-the-uk</a></p><p> </p><p> </p><p> </p><p>The Office for Budget Responsibility do not publish the elasticities used within the alcohol duty forecasting models. However, these elasticities were last updated ahead of the March 2017 Economic and Fiscal Outlook. The OBR state in paragraph 4.76 on page 121 that they “have updated the econometric models of alcohol clearances that underpin the forecast” and therefore the elasticities behind the alcohol duty forecasting models. Full details of the March 2017 Economic and Fiscal Outlook can be found here: <a href="http://budgetresponsibility.org.uk/efo/economic-fiscal-outlook-march-2017/" target="_blank">http://budgetresponsibility.org.uk/efo/economic-fiscal-outlook-march-2017/</a></p><p> </p><p>All assumptions used for modelling are kept under review in consultation with the OBR.</p> answering member constituency Harrogate and Knaresborough answering member printed Andrew Jones question first answered 20/11/2017 11:14:21 answering member 3996 label Biography information for Andrew Jones
tabling member	4634 label Biography information for Christine Jardine

786876

registered interest
date	10/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how the rate of excise duty per litre of pure alcohol on spirits in the UK compares with that of other EU countries.
tabling member constituency	Edinburgh West
tabling member printed	Christine Jardine
uin	112267
answer	answer is ministerial correction date of answer 15/11/2017 answer text <p>Information about alcohol duty rates by EU countries can be found in the “EXCISE DUTY TABLES (Alcoholic beverages).” document published online at:</p><p> </p><p><a href="https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/excise_duties/alcoholic_beverages/rates/excise_duties-part_i_alcohol_en.pdf" target="_blank">https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/excise_duties/alcoholic_beverages/rates/excise_duties-part_i_alcohol_en.pdf</a></p> answering member constituency Harrogate and Knaresborough answering member printed Andrew Jones question first answered 15/11/2017 13:06:36 answering member 3996 label Biography information for Andrew Jones
tabling member	4634 label Biography information for Christine Jardine

780389

registered interest
date	30/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the 3.9 per cent increase in spirits duty in March 2017 on spirits revenue to the Exchequer in the first quarter of 2017-18.
tabling member constituency	Edinburgh West
tabling member printed	Christine Jardine
uin	110365
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>The government published its assessment of the impacts of the alcohol duty changes in the Tax Information and Impact Note, which can be found online at:</p><p> </p><p><a href="https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes" target="_blank">https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes</a></p><p> </p><p>The government ended the spirits duty escalator in 2014 with a duty freeze, followed by a cut in 2015 and a further freeze in 2016. The previous action taken means that the tax on a bottle of Scotch Whisky is now 90p lower than it would otherwise have been since ending the spirits duty escalator in 2014.</p><p> </p><p> </p> answering member constituency Harrogate and Knaresborough answering member printed Andrew Jones grouped question UIN 110266 question first answered 06/11/2017 15:16:39 answering member 3996 label Biography information for Andrew Jones
tabling member	4634 label Biography information for Christine Jardine

778103

registered interest
date	26/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on the level of revenue to the public purse of the rise in spirits revenue after the change in excise duty in the Budget 2015.
tabling member constituency	Moray
tabling member printed	Douglas Ross
uin	109874
answer	answer is ministerial correction date of answer 02/11/2017 answer text <p>The forecast impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from Summer Budget 2015. These are central estimates certified by the independent Office for Budget Responsibility.</p><p> </p><p>It is not possible to retrospectively assess the impact on revenue of a single tax change which forms part of a package of measures affecting alcohol duty.</p><p> </p><p>The OBR evaluate their forecasts each year in the Forecast Evaluation Review, which can be found at <a href="http://budgetresponsibility.org.uk/fer/forecast-evaluation-report-october-2017/" target="_blank">http://budgetresponsibility.org.uk/fer/forecast-evaluation-report-october-2017/</a>.</p> answering member constituency Harrogate and Knaresborough answering member printed Andrew Jones question first answered 02/11/2017 17:51:25 answering member 3996 label Biography information for Andrew Jones
tabling member	4627 label Biography information for Douglas Ross

444138

registered interest
date	12/01/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Spirits: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much the Exchequer received in spirit duty between April and December (a) 2015 and (b) 2014.
tabling member constituency	Orkney and Shetland
tabling member printed	Mr Alistair Carmichael
uin	22044
answer	answer is ministerial correction date of answer 18/01/2016 answer text <p>Monthly receipts from duties on spirits that are released for consumption in the UK are published in HMRC’s monthly publication ‘HMRC Tax Receipts and National Insurance Contributions for the UK’:</p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</a></p><br /><p>Receipts for December 2015 have not yet been published. In compliance with the UK Statistics Code of Practice, the provisional figures for December 2015 receipts will be released in the next publication on 22 January 2016.</p> answering member constituency East Hampshire answering member printed Damian Hinds question first answered 18/01/2016 16:59:22 answering member 3969 label Biography information for Damian Hinds
tabling member	1442 label Biography information for Mr Alistair Carmichael

417119

registered interest
date	07/09/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Spirits: Excise Duties
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what is the Health Impact Assessment of the two per cent cut in spirits duty announced in the March 2015 Budget.
tabling member printed	Baroness Hayter of Kentish Town
uin	HL2039
answer	answer is ministerial correction date of answer 21/09/2015 answer text <p>The Government published its assessment of the impacts of the spirits duty change in the Tax Information and Impact Notes published alongside the Budget document. Copies of Budget related documentation are available in the Printed Paper Office.</p><p> </p> answering member printed Lord O'Neill of Gatley question first answered 21/09/2015 15:11:33 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	4159 label Biography information for Baroness Hayter of Kentish Town