Reform of Alcohol Duty rates and reliefs - screening equality impact assessment
Published 1 August 2023
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This publication is available at https://www.gov.uk/government/publications/reform-of-alcohol-duty-rates-and-reliefs--2/reform-of-alcohol-duty-rates-and-reliefs-screening-equality-impact-assessment
Project objectives
The government will implement a new alcohol duty system from 1 August 2023.
The system will simplify the current duty structure for alcoholic products, creating standardised tax bands based on alcohol by volume (ABV).
It will also introduce 2 new reliefs and a temporary easement for certain wine products.
Small Producer Relief replaces and extends the relief currently enjoyed by small breweries to producers of other alcoholic products under 8.5% ABV.
Draught Relief will reduce the tax burden on alcoholic products sold in on-trade venues, such as pubs, by reducing the tax rate on draught containers containing at least 20 litres of qualifying alcoholic products.
The easement for wine producers and importers will help manage the transition to the new method of calculating the duty owed on their products. This easement will be in place for 18 months, from 1 August 2023 until 1 February 2025.
This screening equality impact assessment is in relation to customers impacted by the operational delivery of the reform of Alcohol Duty rates and reliefs.
Customer groups affected
This measure is expected to affect up to 10,000 businesses that either produce alcohol in the UK, import alcohol into the UK, or are involved in warehousing alcohol in duty suspense.
What customers will need to do
What customers need to do as a result of the change
Producers, importers and warehousekeepers will need to calculate duty based on the strength of their products. Small producers will need to calculate their own bespoke rate under Small Producer Relief for qualifying products. Producers and importers of draught products will need to perform a separate calculation for products which qualify for draught relief. Further guidance can be found at Alcohol Duty from 1 August 2023.
How customers will access this service
Customers will use existing systems and processes to report their liability.
Customers are able to use the relevant HMRC online service to report their Alcohol Duty or alternatively complete forms online and print to send to HMRC. There is further information available on GOV.UK.
When customers need to do this
These changes will take effect from 1 August 2023.
Assessing the impact
We assessed the impact on those in protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and Section 75 of the Northern Ireland Act:
There is no evidence to suggest any specific impacts on customers within the following protected characteristic groups: racial groups, sex, gender reassignment, sexual orientation, pregnancy and maternity, marriage and civil partnership, people with dependants and those without (carers), political opinion (in Northern Ireland only).
The protected characteristic groups listed below may be impacted.
Disabled
Impact on customers
Some customers, due to their disability, may have difficulty engaging with the changes being delivered as part of the reforms. This includes changes to guidance on GOV.UK, using the online Small Producer Relief (SPR) calculator and interacting with online HMRC services.
Proposed mitigation
Guidance published on GOV.UK complies with Government Digital Service (GDS) standards and GOV.UK style guides. Guidance has been tested with external stakeholders across beer, cider, wine, and spirit regimes.
Further support can be accessed by contacting HMRC. HMRC offers an ‘Extra Support Service’ which can be accessed by those customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance.
Customers are able to use the relevant HMRC online service to report their Alcohol Duty or alternatively can complete forms online and print to send to HMRC. There is further information available on GOV.UK.
Some forms are not available in accessible formats. Further detail can be found in HMRC’s accessibility statement.
Customers also have the option of appointing someone else to deal with HMRC on their behalf, such as an agent. Once a trader registers a third party to act on their behalf, correspondence will be issued to the third party, unless stated on HMRC letter than a copy will also be sent to the customer.
Age
Impact on customers
Insight suggests varying levels of digital capability and confidence across differing age groups, with some groups being more likely to contact HMRC for further support.
Proposed mitigation
Customers can contact HMRC using the contact details provided on GOV.UK, for further support in completing forms or using HRMC online services.
Customers also have the option of appointing someone else to deal with HMRC on their behalf, such as an agent. Once registered, correspondence will be issued to the registered third party.
Religion or belief
Impact on customers
The intrinsic values of some religions can potentially limit the times of day or week when customers in this group can interact with HMRC services.
Some religious groups follow rules related to computer use that may affect access to digital services.
Some customers, by virtue of their religion, are less likely to trade in alcohol so will not be impacted by this measure.
Proposed mitigation
An individual can appoint an intermediary to submit information on their behalf if their belief restricts them from doing so. Once registered, correspondence will be issued to the registered third party.
People who use different languages (Including Welsh Language and British Sign Language)
Impact on customers
There may be some impacts for customers whose first language is not English or Welsh.
Proposed mitigation
For any customers whose first language is not English, alternative arrangements can be made for friends and family to interpret or speak on a customer’s behalf. HMRC staff can access interpretation service via ‘Big Word’ to support customers.
British Sign Language services can be provided via the Extra Support Services available to customers.
HMRC offers a Welsh language service to customers, where proportionate, in line with HMRC protocol. Forms on GOV.UK can be requested in Welsh.
Guidance published on GOV.UK complies with Government Digital Service (GDS) standards and GOV.UK style guides. Welsh guidance can be found at Alcohol Duty from 1 August 2023.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.
None have been identified.
A full equality impact assessment is not recommended.