The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.<\/p>
<\/p>
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:<\/p>
<\/p>
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes<\/a><\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3996", "label" : {"_value" : "Biography information for Andrew Jones"}
}
, "answeringMemberConstituency" : {"_value" : "Harrogate and Knaresborough"}
, "answeringMemberPrinted" : {"_value" : "Andrew Jones"}
, "dateOfAnswer" : {"_value" : "2017-10-31", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "109231"}
, {"_value" : "109232"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-10-31T14:45:21.913Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-10-24", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Whisky: Excise Duties"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what the reasons are for Scotch whisky being taxed at a higher rate than wine; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4371", "label" : {"_value" : "Biography information for Brendan O'Hara"}
}
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, "tablingMemberPrinted" : [{"_value" : "Brendan O'Hara"}
], "uin" : "109230"}
, {"_about" : "http://data.parliament.uk/resources/776834", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/776834/answer", "answerText" : {"_value" : " The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.<\/p> <\/p> The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:<\/p> <\/p>