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Research and analysis

Alcohol Duty Reforms Evaluation Report

The joint evaluation by HM Revenue and Customs and HM Treasury of the Alcohol Duty Reforms

From:
HM Revenue & Customs and HM Treasury
Published:
28 October 2026

Documents

Alcohol Duty Reforms Evaluation Report

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Alcohol Duty Reforms Evaluation: Accompanying technical annex

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Details

Introduced in August 2023, the Alcohol Duty reforms followed an extensive review of the duty system. The Alcohol Duty Review launched in Autumn 2020 with a Call for Evidence. The review included wide-ranging stakeholder engagement and a formal consultation from October 2021 to January 2022. The final consultation response was published in March 2023, confirming the final policy ahead of its implementation in August 2023.

The reforms moved the Alcohol Duty system to a strength-based approach to taxation, introduced Draught Relief and Small Producer Relief, and simplified several administrative processes for businesses. HMRC subsequently introduced a new online return and payment service for domestic alcohol producers.

This evaluation assesses the extent to which the reforms have met their objectives: 

  • greater consumer choice, particularly of low-strength products 

  • reduced alcohol-related harm 

  • support for on-trade businesses via Draught Relief 

  • support for small producers via Small Producer Relief 

  • reduced administrative burdens and a simplified process for users. 

The evaluation draws on HMRC administrative data, official statistics, independent social research, stakeholder engagement and academic evidence. It considers the impacts observed in the three years since the reforms were implemented, alongside the wider conditions that have influenced outcomes over this period.

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Contacts

If you have questions about this release, please contact alcoholevaluation@hmrc.gov.uk

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