Asked by: Brendan O'Hara (Scottish National Party - Argyll and Bute)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the increases in excise duty on the levels of sales of Scotch whisky as a result of measures in the March 2017 Budget.
Answered by Andrew Jones
The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Brendan O'Hara (Scottish National Party - Argyll and Bute)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect on the (a) number of people employed in, (b) volume of sales in and (c) amounts of duty levied from the Scotch whisky industry as a result of the March 2017 Budget.
Answered by Andrew Jones
The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Brendan O'Hara (Scottish National Party - Argyll and Bute)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the reasons are for Scotch whisky being taxed at a higher rate than wine; and if he will make a statement.
Answered by Andrew Jones
The taxation of spirits reflects its higher alcoholic strength relative to other drinks. While spirits pay more duty per unit of alcohol they pay less per typical serving of alcohol.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Brendan O'Hara (Scottish National Party - Argyll and Bute)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many outstanding applications for mandatory reconsideration of a tax credit decision by Concentrix there are in (a) Warley constituency, (b) Sandwell and (c) the West Midlands.
Answered by Jane Ellison
HM Revenue and Customs (HMRC) does not hold the data broken down specifically by constituency areas. HMRC is currently focused on resolving the outstanding cases but will be preparing regional analysis, which will be available in due course.