Share Your Views On The New Alcohol Duty Draft Secondary Legislation By 9‌‌‌ ‌‌April 2023

13th February 2023

Stakeholders including producers, importers, and resellers of alcoholic products have from 13‌‌‌ ‌‌February 2023 until 9‌‌‌ ‌‌April 2023 to submit their views on the secondary legislation - which will come into effect on 1‌‌‌ ‌‌August 2023.

Consultation description
The Alcohol Duty Review aims to improve the current alcohol duty system - by making it simpler, more economically rational and less administratively burdensome on businesses and HMRC.

Draft primary legislation was published in September 2022 with a further consultation on technical aspects of the policy. We are now publishing the associated secondary legislation and would welcome views from those with an interest in the changes.

This draft statutory instrument is the first phase of the eventual replacement of the existing product-specific alcohol duty regulations. The regulations published cover areas immediately impacted by the changes to rates and reliefs taking place on 1 August 2023.

The legislation will revoke existing regulations replaced by this statutory instrument. All other existing regulations will remain in place until the second phase of changes replaces all remaining product specific regulations.

The regulations will take effect from 1 August 2023.

Have your say by emailing HMRC at the address published on the consultation page consultation page on GOV‌‌‌.UK