Measure

Alcohol duty

The measure

Duty rates on beer, cider, wine and spirits will be frozen for a further year. 

 

Who will be affected?

Businesses and consumers importing or purchasing alcohol.

 

When will the measure come into effect?

The freeze applies immediately and there will be no changes throughout tax year 2021/22. 

Our view

The continued freeze of alcohol duties will be welcomed by many consumers and businesses considering that such rates were expected to increase following the rate freeze imposed on the same goods within last year’s budget.