This report from the UK think tank the Social Market Foundation looks at the case for reforming alcohol duty.
This report explores the case for reforming alcohol duty in the United Kingdom, and the principles which should underpin a new, improved alcohol duty regime. This includes consideration of alcohol duty reforms that could be implemented following Brexit. To better focus alcohol taxation on where health and other social harms are greatest, this report sets out five recommendations for a revised alcohol duty system. This includes, introducing a duty strength escalator, levelling the playing field across same-strength products, and allowing pubs to claim back a proportion of alcohol duty through a new “Pub Relief.”Read Full Report