Tackling alcohol smuggling: outputs – April 2016 to April 2022
Updated 6 February 2023
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This publication is available at https://www.gov.uk/government/publications/tackling-alcohol-smuggling-outputs/tackling-alcohol-smuggling-outputs-april-2016-to-april-2019
Tackling alcohol fraud is an HMRC priority. The HMRC Alcohol Strategy was launched in April 2010 and refreshed in 2016.
Our aims for alcohol, working with other enforcement agencies and the alcohol industry, are to:
- promote good compliance - making it easier for businesses to pay the right duties
- prevent tax losses - making it harder to make mistakes or to deliberately cheat, including addressing regime vulnerabilities, and exploring technology solutions to prevent fraud
- respond to those who cheat - increasing the impact of enforcement
The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap for alcohol in 2014 to 2015 was 12.1%, or £1.3 billion. In 2020 to 2021 it has reduced to 9.9%, or £1.2 billion.
1. Alcohol inland seizures
April 2016 to March 2017
| Volume (Litres) | Duty (£) | |
|---|---|---|
| Beer | 1,874,974 | 1,743,726 |
| Spirits | 169,546 | 2,182,051 |
| Wine | 372,868 | 1,241,651 |
| Total | 2,417,388 | 5,167,428 |
April 2017 to March 2018
| Volume (Litres) | Duty (£) | |
|---|---|---|
| Beer | 1,472,638 | 1,413,732 |
| Spirits | 63,730 | 851,437 |
| Wine | 375,541 | 1,299,371 |
| Total | 1,911,909 | 3,564,540 |
April 2018 to March 2019
| Volume (Litres) | Duty (£) | |
|---|---|---|
| Beer | 1,214,185 | 1,153,476 |
| Spirits | 50,312 | 672,168 |
| Wine | 355,947 | 1,231,577 |
| Total | 1,620,444 | 3,057,221 |
April 2019 to March 2020
| Volume (Litres) | Duty (£) | |
|---|---|---|
| Beer | 844,944 | 802,697 |
| Spirits | 41,106 | 549,180 |
| Wine | 262,181 | 935,988 |
| Total | 1,148,232 | 2,287,865 |
April 2020 to March 2021
| Volume (Litres) | Duty (£) | |
|---|---|---|
| Beer | 102,923 | 97,777 |
| Spirits | 174,213 | 2,327,486 |
| Wine | 11,270 | 40,234 |
| Total | 288,406 | 2,465,496 |
April 2021 to March 2022
| Volume (Litres) | Duty (£) | |
|---|---|---|
| Beer | 759,699 | 721,714 |
| Spirits | 25,772 | 344,314 |
| Wine | 205,421 | 733,353 |
| Total | 990,892 | 1,799,381 |
2. Criminal enforcement
| Financial year | Number of arrests | Number of convictions |
|---|---|---|
| 2016 – 2017 | 14 | 6 |
| 2017 – 2018 | 11 | 11 |
| 2018 – 2019 | 8 | 8 |
| 2019 – 2020 | 12 | 9 |
| 2020 – 2021 | 0 | 0 |
| 2021 – 2022 | 16 | 3 |
3. Alcohol Wholesalers Registration Scheme (AWRS)
| Date | Received | Approved |
|---|---|---|
| Start of AWRS scheme – March 2017 | 7464 | 3701 |
| 2017 – 2018 | 2228 | 1551 |
| 2018 – 2019 | 1632 | 1114 |
| 2019 – 2020 | 1589 | 1195 |
| 2020 – 2021 | 1902 | 1336 |
| 2021 – 2022 | 1751 | 1392 |
Current trader population: 10,310
Help HMRC tackle alcohol fraud
To report any kind of fraud, smuggling or tax evasion you can contact HMRC with the information, in confidence.
Next update
These figures will be refreshed again in September 2023.