Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of lowered VAT on (a) beer, (b) cider and (c) other alcoholic beverages will have on rates of harmful drinking among (i) young people and (ii) other age groups in the UK.

This question was answered on 1st March 2022
VAT is a tax on consumption. The standard rate of 20 per cent applies to most goods and services, including alcoholic beverages such as beer and cider. The Government has no plans to review this VAT treatment.