Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's Alcohol Duty Review citation of concerns that a differential duty rate could increase levels of fraud, what effect those concerns have had on his assessment of the potential merits of introducing a differential duty rate.

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.