Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the effect on (a) total revenue and (b) levels of beer consumption of the decision to freeze beer duty last year.

HMRC publishes a tax information and impact note (TIIN) on gov.uk explaining the impact of the policy change, each time alcohol duty rates are amended. The most recent TIIN published at Autumn Budget 2018 can be found here:

https://www.gov.uk/government/publications/increase-in-alcohol-duty-rates/alcohol-duty-uprating.

Statistics on alcohol sales and receipts are available from the UKTradeInfo website: https://www.uktradeinfo.com/Statistics/Pages/TaxAndDutybulletins.aspx