To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on the level of revenue to the public purse of the rise in spirits revenue after the change in excise duty in the Budget 2015.
2 November 2017
The forecast impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from Summer Budget 2015. These are central estimates certified by the independent Office for Budget Responsibility.
It is not possible to retrospectively assess the impact on revenue of a single tax change which forms part of a package of measures affecting alcohol duty.
The OBR evaluate their forecasts each year in the Forecast Evaluation Review, which can be found at http://budgetresponsibility.org.uk/fer/forecast-evaluation-report-october-2017/.