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.

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