Alcohol duty reform

The measure

The government published its response to the Alcohol Duty Review consultation launched at Autumn Budget 2021, alongside the draft legislation for consideration. The review’s aims were to improve the current system – by making it simpler, more economically rational and less administratively burdensome on businesses and HMRC.

The policies contained within the response document include:

•  Amendments to draught relief
•  More detail on Small Producer Relief
•  Detail of a transitional easement for the wine industry

There are also specific points of policy where the government has requested further input.

Who will be affected?

Individuals and businesses involved in the manufacture, distribution, holding, sale and consumption of alcoholic products. 

When will the measure come into effect?

The reforms will be implemented from 1 August 2023, with an easement for certain wine products until 1 February 2025.