Alcohol duty

Curtain falls on dilution of wine and made-wine (alcohol duty structure and rates review)

By Contributor on 21 April 2020

By Alan Powell, a member of the CIOT's Indirect Taxes Committee

After HM Customs and Excise's (HMCE) gentlemen’s agreement with the British wine industry in 1996 and some tumultuous events since, the curtain was quietly brought down earlier this month on the UK practice of dilution of wine or made-wine after the duty point (post duty point dilution – “PDPD”).

Overflow worries brewers

By Hamant Verma on 7 February 2020

Conservative MP Mike Wood secured a Westminster Hall debate on taxation on beer and pubs that was held this week (5), enabling MPs to raise concerns over levels of beer duty (too high), small brewers relief (review needed) and the impact of business rates (pub-specific relief welcomed).

Tax Minister open to raising the duty-free ABV rate

By Hamant Verma on 28 June 2019

A short debate about differential rates of beer duty was held in Westminster Hall this week.