Spirits
The question
To ask the Chancellor of the Exchequer, if she will consider extending the Small Producer Relief to small distilleries.
Answered by Dan Tomlinson
Producers making spirits-based products below 8.5% alcohol by volume are already eligible to claim Small Producer Relief on products such as ready-to-drink cocktails. The 8.5% ABV limit ensures these reliefs are targeted at lower strength products. This is in line with the principle underpinning the alcohol duty system that stronger alcoholic products should pay more duty.
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