Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential effect of a differential duty rate on administration costs for (a) producers and (b) retailers of Scotch whisky.

The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review. Officials are working closely with HMRC to assess the practical implications of potential options and the Treasury will provide further updates in due course.