Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of the level of alcohol duty on the financial viability of pubs.

The Government publishes tax information and impact notes (TIINs) for tax policy changes when the policy is final or near final. The summary of impacts from the latest changes to alcohol duty at Spring Budget 2023 can be found here: https://www.gov.uk/government/publications/increase-in-alcohol-duty-rates/alcohol-duty-uprating