PARLIAMENTARY EARLY DAY MOTION
EFFECT OF TAX ON SCOTCH WHISKY INDUSTRY (8 March 2017)

That this House notes that the Chancellor of the Exchequer has increased excise duty on Scotch Whisky by 3.9 per cent in the Spring Budget; understands that the tax burden on the average priced bottle of Scotch Whisky is now 79 per cent; recognises that this level of taxation undermines the competitiveness of a key Scottish and UK industry; further notes that the Prime Minister has called Scotch Whisky, a truly great Scottish and British industry; and calls on the Government to introduce greater tax fairness for Scotch Whisky and to review the flawed excise duty system.

Sponsored by:
Mr Alistair Carmichael (Liberal Democrat)