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<p>The Government is unable to speculate on the content of the Spring Budget, which
takes place on 15 March.</p><p> </p><p>As announced on 19 December, any changes to
alcohol duty announced at Spring Budget 2023 will not take effect until 1 August 2023.
This is to align with the date historic reforms for the alcohol duty system come in
and amounts to an effective six month extension to the current duty freeze.</p><p>
</p><p>The alcohol duty reforms will include a new Draught Relief which will cut the
level of duty on draught products sold in the on trade (i.e., pubs, social clubs),
and a new Small Producer Relief will for the first time give craft cidermakers reduced
rates as they grow their business. This will replace the existing Small Brewers Relief
scheme, which has been reformed to remove cliff-edges and give craft brewers relief
on their lower ABV beers too. The final design of the reforms will be published at
Spring Budget.</p>
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