Policy paper
Evaluation of the Alcohol Duty Reforms
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
Documents
Details
This page outlines how HMRC and HM Treasury will evaluate the impacts of structural reforms to the alcohol duty system, as well as changes made to duty administration and HMRC’s digital services. Evaluations are backward-looking assessments of the impacts of reform against their intended objectives, and this exercise will not therefore include consideration of future potential reforms to the alcohol duty system, nor decisions on duty rates. Decisions on future rates and policy will continue to be made by the Chancellor at Budgets, in the normal way.
Updates to this page
Published 20 April 2026