Consultation outcome

Draft regulations: Alcoholic Products (Excise Duty) Regulations

• From: HM Revenue & Customs
• Published: 13 February 2023
• Last updated: 7 August 2023 — See all updates

This consultation has concluded

Detail of outcome

No changes were made as a result of the consultation feedback. Some changes were made to reflect developing policy, which can be seen in the final legislation: The Alcoholic Products (Excise Duty) Regulations 2023.

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Original consultation

Summary

The government welcomes views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.

This consultation ran from
9:30am on 13 February 2023 to 11:45pm on 9 April 2023

Consultation description

The Alcohol Duty Review aims to improve the current alcohol duty system – by making it simpler, more economically rational and less administratively burdensome on businesses and HMRC.

Draft primary legislation was published in September 2022 with a further consultation on technical aspects of the policy. We are now publishing the associated secondary legislation and would welcome views from those with an interest in the changes.

This draft statutory instrument is the first phase of the eventual replacement of the existing product-specific alcohol duty regulations. The regulations published cover areas immediately impacted by the changes to rates and reliefs taking place on 1 August 2023.

The legislation will revoke existing regulations replaced by this statutory instrument. All other existing regulations will remain in place until the second phase of changes replaces all remaining product specific regulations.

The regulations will take effect from 1 August 2023.

You can also read the tax impact and information note Reform of Alcohol Duty rates and reliefs published in September 2022.

Documents

(Draft) Alcohol Products (Excise Duty) Regulations 2023

ODT, 27.5 KB

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Published 13 February 2023
Last updated 7 August 2023 + show all updates

1. 7 August 2023

   Published the outcome of the consultation, including a link to the final regulations.

2. 13 February 2023

   First published.