I have received a number of emails from constituents regarding duty on beer served at Pubs.

The Government’s ‘Brexit Pubs Guarantee’ confirms the alcohol duty you pay for a drink on tap at your local pub will be up to 11p less per pint than what you will pay in a supermarket. The new alcohol duty system implemented in August 2023 included a new Draught Relief that provides a significant duty discount on alcohol sold in containers of 20 litres or more in the on-trade.

The Government has already taken a third of properties out of business rates completely through Small Business Rates Relief and has frozen the tax rate for the last three years at a cost of £14.5 billion. The Government has also removed downwards caps from Transitional Relief.

The Chancellor announced at Autumn Statement 2023 a freezing of the Small Business Multiplier for a fourth consecutive year and extension to the Retail, Hospitality, and Leisure Relief Scheme, offering a 75 per cent discount on business rates up to £110,000. This will save the average independent pub over £12,800 next year at a cost of £4.3 billion. 

The Chancellor has decided to freeze all alcohol duty until 1 August 2024, meaning no increase in duty on beer, cider, wine or spirits.

To continue to support the hospitality sector, the Government announced the extension of the temporary off-sales regulatory easement – set out in the Business and Planning Act 2020 – until 31 March 2025. This extension enables holders of licences that only cover ‘on sales’ to continue to sell alcohol for consumption off the premises, including ‘takeaway pints’, for a further 18 months.