Evidence submission: Evaluation of Alcohol Duty Reforms

Taxing alcohol by strength reduces alcohol harm.

We have submitted evidence to HM Revenue & Customs’ call for evidence to support the Evaluation of Alcohol Duty Reforms.

In our response, we highlighted that:

  • The strength thresholds have incentivised some reformulation, particularly of beer and wine.
  • The strength-based reforms are a step in the right direction.
  • Harms caused by alcohol are still unacceptably high.
  • Closing the cider duty loophole and lowering the upper threshold to 6.5% ABV would encourage further reformulation and reduce harm.
  • The public support alcohol duty.

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Evaluation of Alcohol Duty Reforms

June 2026

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