The Government has supported the wine industry with duty freezes at 6 of the last 12 fiscal events, including the decision at Spring Budget 2024 to freeze alcohol duty until 1 February 2025.<\/p>
As part of the new alcohol duty reforms, the Government has removed the sparkling wine premium, meaning sparkling wines now pay the same amount of duty as still wines of the same strength. As a result, an 11% sparkling wine now pays 61p less duty than under the previous duty system. While higher strength wines will be subject to more duty under the reforms than under the previous system, lower strength wines will be subject to less duty.<\/p>
The Government has been clear that the wine easement is a temporary and transitional measure to support the wine industry to adapt to the new duty system by 1 February 2025. The Government is confident that the necessary changes are manageable within the time provided and that the wine industry has the information required to update their systems and calculate the correct duty.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4850", "label" : {"_value" : "Biography information for Gareth Davies"} } , "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"} , "answeringMemberPrinted" : {"_value" : "Gareth Davies"} , "dateOfAnswer" : {"_value" : "2024-05-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "27113"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-24T08:16:46.2Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-05-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wines: 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, if he will make an assessment of the potential merits of extending the easement for levying wine duty beyond February 2025.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4572", "label" : {"_value" : "Biography information for Chris Elmore"} } , "tablingMemberConstituency" : {"_value" : "Ogmore"} , "tablingMemberPrinted" : [{"_value" : "Chris Elmore"} ], "uin" : "27112"} , {"_about" : "http://data.parliament.uk/resources/1700606", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1700606/answer", "answerText" : {"_value" : "
As part of the new alcohol duty system, the Government introduced the temporary wine easement. During this period, all wine between 11.5-14.5% alcohol by volume (ABV) will pay duty as if it were 12.5% ABV. The temporary wine easement will last until 1 February 2025, giving the wine industry over two years to adapt to the new system.<\/p>
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The Government is closely monitoring the impact of the recent reforms and will evaluate the impact of the new rates and structures three years after the changes took effect on 1 August 2023. This will allow time to understand the impacts on the alcohol market, and for HMRC to gather useful and accurate data with which to evaluate the effects of the reform.<\/p>
As with all taxes, the Government keeps the alcohol duty system under review during its yearly Budget process.<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4850", "label" : {"_value" : "Biography information for Gareth Davies"} } , "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"} , "answeringMemberPrinted" : {"_value" : "Gareth Davies"} , "dateOfAnswer" : {"_value" : "2024-04-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-04-17T15:05:03.037Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-04-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wines: 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 the temporary easement for wine products will end on 1 February 2025.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4651", "label" : {"_value" : "Biography information for Dan Carden"} } , "tablingMemberConstituency" : {"_value" : "Liverpool, Walton"} , "tablingMemberPrinted" : [{"_value" : "Dan Carden"} ], "uin" : "21491"} , {"_about" : "http://data.parliament.uk/resources/1693322", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693322/answer", "answerText" : {"_value" : "
Small Producer Relief (SPR) was introduced as part of the new alcohol duty system on 1 August 2023. SPR provides a duty discount for all producers who produce less than 4,500 hectolitres of pure alcohol on their products below 8.5% alcohol by volume (ABV).<\/p>
Retaining a strength limit for SPR is important to ensure the relief is aligned with the new alcohol duty system's public health objectives. Wine producers are able to claim the relief on any goods they make below this level.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4850", "label" : {"_value" : "Biography information for Gareth Davies"} } , "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"} , "answeringMemberPrinted" : {"_value" : "Gareth Davies"} , "dateOfAnswer" : {"_value" : "2024-03-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-07T15:34:34.687Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wines: 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, if his Department will make an assessment of the potential merits of extending the eligibility criteria for the Small Producer Relief to include English and Welsh wine producers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/76", "label" : {"_value" : "Biography information for Damian Green"} } , "tablingMemberConstituency" : {"_value" : "Ashford"} , "tablingMemberPrinted" : [{"_value" : "Damian Green"} ], "uin" : "16582"} , {"_about" : "http://data.parliament.uk/resources/1692507", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1692507/answer", "answerText" : {"_value" : "
The Government will make and announce any alcohol decisions at Spring Budget 2024. Duty freezes to alcohol duty over the last decade have amounted to a total tax cut of £12.9 billion to the alcohol industry, including the duty freeze up to 1 August 2024 announced at Autumn Statement 2023.<\/p>
Before Autumn Statement 2023, since ending the duty escalator for wine in 2013, the wine industry has benefitted from cuts or freezes to wine duty at four out of the last nine fiscal events.<\/p>
The latest receipts for alcohol duty including wine duty can be found at the following link:<\/p>