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

HTML

Draft legislation

PDF, 3.08 MB, 63 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes

ODT, 131 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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  • replaces provisions in existing primary legislation and removes outdated provisions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

Related content