Spirits: Excise Duties

Treasury written question – answered at on 10 December 2018.

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Photo of Tim Loughton Tim Loughton Conservative, East Worthing and Shoreham

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of introducing a reduced rate of duty for spirits produced by smaller distillers and producers.

Photo of Robert Jenrick Robert Jenrick The Exchequer Secretary

Under EU law a reduced rate of spirit duty can be applied to producers who make less than 1,000 litres of product a year.

The government is not minded to introduce such a relief as there is no compelling case to do so at this time given the risk of illicit production and excise duty fraud.

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