Report

The price is right

This report from UK think tank the Social Market Foundation explores minimum unit pricing for alcohol and the case for a windfall tax.

Evidence shows that minimum unit pricing reduces alcohol harm.

However, a key objection to the policy of setting a floor price for alcohol is that it unfairly creates a financial windfall for retailers, who benefit financially from being able to charge higher prices without competition.

This report explores ways of taxing this windfall, examining potential changes to the alcohol duty system and the case for a new additional tax.