Policy paper

Reform of Alcohol Duty rates and reliefs

This measure makes changes to duty rates for alcoholic products, establishing common tax bands based on strength. It also introduces 2 new reliefs and a temporary easement for the wine industry.

• From: HM Revenue & Customs
• Published: 23 September 2022

Documents

Reform of Alcohol Duty and reliefs

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Draft legislation

PDF, 3.08 MB, 63 pages

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Explanatory notes

ODT, 131 KB

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Details

This measure:

• replaces previous methods for working out alcohol duty with a standard method for all alcohol products, based on the litres of pure alcohol they contain
• replaces provisions in existing primary legislation and removes outdated provisions
• replaces and extends Small Brewers Relief, with Small Producers Relief (small businesses who produce qualifying alcoholic products will be eligible for reduced rates of alcohol duty)
• introduces a new draught relief to reduce the tax burden on products sold in on-trade venues, such as pubs
• introduces a temporary easement on qualifying wine products for 18 months, to manage the transition to the new method of working out Alcohol Duty
• read the new alcohol duty system consultation and summary of responses

Published 23 September 2022