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<p>The Government has announced several changes to alcohol duty that will support
the Scotch Whisky sector. At the Budget, spirits duty was frozen, making freezes continuous
since 2017. As part of our alcohol duty review, the Government intends to move to
a system where all products are taxed in reference to the litres of pure alcohol they
contain, making the taxation of other products more consistent with Scotch. Above
8.5% ABV there is to be no differentiation between product categories, providing a
more level playing field between spirits and other products. These changes will narrow
the difference between Scotch, wines and high-strength ciders.</p><p> </p><p>Further
detail about the impact of reforms on consumers will be included in a tax information
and impact note when the policy is final, or near final, in the usual way.</p>
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