Spirits: Excise Duties
Commons · Question 94396 · Tabled 25 Nov 2025 · Treasury · Official record
Answered 1 Dec 2025
Question
Asked by Joe Robertson
To ask the Chancellor of the Exchequer, what assessment her Department has made on the potential impact of a complete spirits duty freeze for the on-trade on revenue.
Answer
Answered by Dan Tomlinson, 1 Dec 2025
Alcohol duty is paid at the point of production or import, before it is diverted to either the on-trade or the off-trade. It is therefore not possible to freeze duty rates exclusively for the on-trade. HMRC’s latest published estimate on the effect of a 1...