The UK Government has announced today a review of the impacts of the alcohol duty reforms introduced on 1 August 2023.

The reforms moved the alcohol duty system to a strength-based structure and introduced two new targeted reliefs: Draught Relief (DR) and Small Producer Relief (SPR). HMRC subsequently simplified and digitised the administrative processes for domestic production and duty payment, including launching the Manage your Alcohol Duty service in early 2025.

The evaluation will consider how successful these reforms have been in meeting their intended objectives, specifically:

  1. Greater consumer choice, particularly of low-strength products.
  2. Reduced alcohol related harm.
  3. Support for on-trade business via DR, which was designed to reduce the tax burden on draught alcoholic products under 8.5% ABV sold in on-trade venues, such as pubs.
  4. Support for small producers via SPR, which extended the duty relief previously only available to small brewers to all small producers of alcoholic products under 8.5% ABV and addressed barriers to growth by smoothing the withdrawal of relief as production increases.
  5. Reduced administrative burden and a simplified process for users.

Read more here:

https://www.gov.uk/government/publications/evaluation-of-the-alcohol-duty-reforms/evaluation-of-alcohol-duty-reforms

How to contribute

The government welcomes relevant evidence from producers, trade bodies, public health groups, academics and other stakeholders on the following:

  • changes in product strengths, product lines  and pricing since August 2023
  • trends in alcohol related harm or measures of public health relating to alcohol
  • impacts of DR on producers and the on-trade
  • impacts of SPR on small producers
  • business experiences of approvals, returns and payments under HMRC’s simplified processes
  • any other relevant evidence aligned to the objectives above

Please send quantitative data and evidence in writing to alcoholevaluation@hmrc.gov.uk by 1 June 2026.