PARLIAMENTARY WRITTEN QUESTION
Beer and Cider: Tax Allowances (27 February 2024)

To ask the Chancellor of the Exchequer, pursuant to the Answer of 23 February to Question 14382 on Beer and Cider: Tax Allowances, what steps he has taken to raise awareness of the change in rules on takeaway draught sales for (a) beer and cider festivals and (b) community pubs.

Asked by:
Navendu Mishra (Labour)

The Government engaged extensively with external stakeholders as part of the development and delivery process for the new alcohol duty system, including in relation to Draught Relief.

HMRC has published guidance explaining the changes, including in relation to Draught Relief, and ran 3 webinars for businesses - a recording of the webinar is available at: HMRC email updates, videos and webinars for Alcohol Duty - GOV.UK (www.gov.uk). HMRC has also worked with trade associations to ensure they share the guidance with their members.

HMRC has also published a tax information and impact note setting out the impact of the measure, which can be found here: https://www.gov.uk/government/publications/reform-of-the-alcohol-duty-system/reform-of-alcohol-duty-rates-and-reliefs#summary-of-impacts

The Government will evaluate the impact of the new rates and structures three years after the changes took effect on 1 August 2023.

Answered by:
Gareth Davies (Conservative)
4 March 2024