Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to revise the current duty collection arrangements on post duty point dilution tax avoidance.

At Budget 2018, the government announced its plans to prohibit the practice of post duty point dilution (PDPD) from April 2020. From that date, wine and made-wine producers will not be able to use PDPD to reduce the excise duty they must pay. Legislation to be included within Finance Bill 2019-20 will give HM Revenue & Customs new sanctions that may be applied to any producer that continues to use PDPD after that date.

There are no plans to revise the existing arrangements for duty collection.