Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the compatibility of alcohol taxation reforms with the Government's commitment that reform will support the Scotch whisky industry and the jobs its maintains.

The Government has announced several changes to alcohol duty that will support the Scotch Whisky sector. At the Budget, spirits duty was frozen, making freezes continuous since 2017. As part of our alcohol duty review, the Government intends to move to a system where all products are taxed in reference to the litres of pure alcohol they contain, making the taxation of other products more consistent with Scotch. Above 8.5% ABV there is to be no differentiation between product categories, providing a more level playing field between spirits and other products. These changes will narrow the difference between Scotch, wines and high-strength ciders.

Further detail about the impact of reforms on consumers will be included in a tax information and impact note when the policy is final, or near final, in the usual way.