Details

This measure:

• replaces previous methods for working out Alcohol Duty with a standard method for all alcohol products, based on the litres of pure alcohol they contain
• replaces provisions in existing primary legislation and removes outdated provisions
• replaces and extends Small Brewers Relief, with Small Producer Relief (small businesses who produce qualifying alcoholic products will be eligible for reduced rates of Alcohol Duty)
• introduces a new Draught Relief to reduce the tax burden on products sold in on-trade venues, such as pubs
• introduces temporary provisions for qualifying wine products for 18 months, to manage the transition to the new method of calculating Alcohol Duty
• includes the final consultation response