Clause 72 - Exemption: production for personal consumption

Part of Finance (No. 2) Bill – in a Public Bill Committee at 3:45 pm on 16 May 2023.

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Photo of Gareth Davies Gareth Davies The Exchequer Secretary 3:45, 16 May 2023

As I set out at the beginning, the changes are largely administrative. To answer the question directly, there is no change whatsoever in terms of how the provisions are operationalised; they are carried over. The whole point is to consolidate the legislation in one place. I think our alcohol taxation system dates back to 1643, and the last change was in the 1990s. A lot of the changes are administrative, and the hon. Member for Erith and Thamesmead should take assurance from that.