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>
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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2018-12-10", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-10T15:32:02.517Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Spirits: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/114", "label" : {"_value" : "Biography information for Tim Loughton"} } , "tablingMemberConstituency" : {"_value" : "East Worthing and Shoreham"} , "tablingMemberPrinted" : [{"_value" : "Tim Loughton"} ], "uin" : "198720"} , {"_about" : "http://data.parliament.uk/resources/926964", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/926964/answer", "answerText" : {"_value" : "
The price elasticity of demand for spirits used by the Government is available online on HMRC\u2019s website<\/a>.<\/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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-06-27", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-06-27T11:41:27.08Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-06-19", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Spirits: 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 recent assessment he has made of the price elasticity of spirits and the appropriate rate of duty on them.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"}
}
, "tablingMemberConstituency" : {"_value" : "Oxford East"}
, "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"}
], "uin" : "155390"}
, {"_about" : "http://data.parliament.uk/resources/786875", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/786875/answer", "answerText" : {"_value" : " 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: https://www.gov.uk/government/publications/estimation-of-price-elasticities-of-demand-for-alcohol-in-the-uk<\/a><\/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 \u201chave updated the econometric models of alcohol clearances that underpin the forecast\u201d and therefore the elasticities behind the alcohol duty forecasting models. Full details of the March 2017 Economic and Fiscal Outlook can be found here: http://budgetresponsibility.org.uk/efo/economic-fiscal-outlook-march-2017/<\/a><\/p> <\/p> All assumptions used for modelling are kept under review in consultation with the OBR.<\/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" : "2017-11-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-11-20T11:14:21.693Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-11-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Spirits: 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, 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4634", "label" : {"_value" : "Biography information for Christine Jardine"}
}
, "tablingMemberConstituency" : {"_value" : "Edinburgh West"}
, "tablingMemberPrinted" : [{"_value" : "Christine Jardine"}
], "uin" : "112266"}
, {"_about" : "http://data.parliament.uk/resources/786876", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/786876/answer", "answerText" : {"_value" : " Information about alcohol duty rates by EU countries can be found in the \u201cEXCISE DUTY TABLES (Alcoholic beverages).\u201d document published online at:<\/p> <\/p> 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>"}
, "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" : "2017-11-15", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-11-15T13:06:36.12Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-11-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Spirits: 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, how the rate of excise duty per litre of pure alcohol on spirits in the UK compares with that of other EU countries.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4634", "label" : {"_value" : "Biography information for Christine Jardine"}
}
, "tablingMemberConstituency" : {"_value" : "Edinburgh West"}
, "tablingMemberPrinted" : [{"_value" : "Christine Jardine"}
], "uin" : "112267"}
, {"_about" : "http://data.parliament.uk/resources/780389", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/780389/answer", "answerText" : {"_value" : " 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> https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes<\/a><\/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>"}
, "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" : "2017-11-06", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "110266"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-11-06T15:16:39.67Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-10-30", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Spirits: 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 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4634", "label" : {"_value" : "Biography information for Christine Jardine"}
}
, "tablingMemberConstituency" : {"_value" : "Edinburgh West"}
, "tablingMemberPrinted" : [{"_value" : "Christine Jardine"}
], "uin" : "110365"}
, {"_about" : "http://data.parliament.uk/resources/778103", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/778103/answer", "answerText" : {"_value" : " 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> 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>