Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much revenue the UK Government anticipates it will obtain from the Sprits Excise Duty on Scotch Whisky, Energy Profits Levy and Agricultural Property Relief from Scotland by the end of this Parliament.

This question was answered on 4th December 2025

The ONS publish “Country and regional public sector finances revenue tables” which includes estimated breakdowns of revenue raised in Scotland from alcohol duty and Energy Profits Levy.

HMRC also publishes Inheritance Tax Liabilities statistics. Tables 12.8 and 12.9 break down the estimated number of taxpaying estates and tax paid by UK nation and region, as well as UK Parliamentary Constituency.

The OBR does not produce forecasts for tax receipts split by individual nations within the UK. Data is not collected on spirits duty paid on Scotch Whisky specifically. Information from estates making claims for Agricultural Property Relief from Inheritance Tax is not recorded to enable regional or national breakdowns.