The new alcohol duty system: consultation
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Detail of outcome
Detail of outcome for the new alcohol duty system: final consultation response
On 23 September 2022, the government published its response to the new alcohol duty system consultation which ran from 27 October 2021 to 30 January 2022, and launched a further consultation on the draft legislation and technical policy details, alongside a Small Producer Survey, inviting stakeholders to submit their views on some technical aspects of the reforms to the alcohol duty system.
The Alcohol Duty Review aims to improve the current system – by making it simpler, more economically rational and less administratively burdensome on businesses and HMRC.
This technical consultation ran from 23 September 2022 to 18 November 2022. This document summarises the replies to the consultation, and provides the government’s response.
The government has carefully considered the issues raised by respondents and is grateful for all of the input received. This response document sets out the final details of the new alcohol duty system and should be considered alongside previous responses published. Policies contained within the response document include:
- Confirming the design of Small Producer Relief
- Draught Relief: dispense mechanism and decanting
- Duty rates from 1 August 2023
Previous detail of outcome for the new alcohol duty system: response to consultation
At Autumn Budget 2021, the government published a consultation which ran from 27 October 2021 to 30 January 2022, inviting stakeholders to submit their views on the proposed reforms to the alcohol duty system.
The Alcohol Duty Review aims to improve the current system – by making it simpler, more economically rational and less administratively burdensome on businesses and HMRC.
This document summarises the responses to the consultation, and provides the government’s response.
The government has carefully considered the issues raised by respondents and is grateful for all of the input received. This response document sets out the government’s designs for the new alcohol duty system and changes made to the Autumn Budget proposals as a result of the consultation. Policies contained within the response document include:
- Amendments to draught relief
- More detail on Small Producer Relief
- Detail of a transitional easement for the wine industry
There are also specific points of policy where the government would appreciate further input.
We will be taking responses until Friday 18 November 2022.
We are also running a small producer survey to give us a greater understanding of economies of scale across the industry. The survey will be open until Friday 18 November 2022.
Original consultation
Consultation description
Following a commitment at Budget 2020, the government ran a call for evidence on how well the alcohol duty system currently works and how it could be reformed in Autumn 2020.
The Alcohol Duty Review aims to improve the current system to make it simpler, more economically rational and less administratively burdensome on businesses and HMRC.
This document summarises the responses received to the call for evidence on the Alcohol Duty Review, which received 106 written responses.
The government has considered the issues raised by respondents carefully and is grateful for all of the input received. This document also sets out the government’s response and a consultation on the new alcohol duty system, including overall proposals and some specific points of policy where the government would appreciate further input.
Policies contained within the proposals include:
- Changes to duty structures
- New rates for some products sold on draught
- Extension of small producer reliefs
- Simplification of the administrative regime.
Documents
Updates to this page
Last updated 23 March 2023 + show all updates
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Updated with final consultation response
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Date for further consultation responses added
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Consultation Outcome and Further Technical Response Template Added
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First published.