To ask the Chancellor of the Exchequer, what progress he has made on the duty review for alcohol announced in the spring Budget 2020; and what assessment he has made of the potential economic merits of lowering the duty on spirits.

A call for evidence was held in 2020, which closed on 29 November. The Government is now analysing the responses provided and will provide further updates on the duty review in due course.

Alcohol duties are kept under review and the impact of a change to spirits duty is considered at each fiscal event, including its effects on the economy.