Continued duty freeze on Scotch Whisky welcomed by industry
29 Oct 2018
The Scotch Whisky Association (SWA) has welcomed the
Chancellor's decision to continue the freeze on spirits duty in the
2018 Autumn Budget.
The duty rate on spirits remains £28.74 per litre of pure
alcohol. Of the £14.15 average price of a bottle of Scotch Whisky,
£10.41 is collected in taxation through excise duty and VAT.
The tax burden remains at 74%, or £3 in every £4 spent on the
average priced bottle of Scotch in the UK being tax.
Politicians from across the UK and Scottish Parliaments had
backed the industry's campaign to continue the duty freeze, which
has boosted industry investment and increased government
Karen Betts, SWA Chief Executive, said:
"The Chancellor has made the right decision for the public
finances, the industry and for consumers.
"The continuation of the duty freeze is a very welcome show of
support for the Scotch Whisky industry, which plays an important
role in the UK and Scottish economies and which is one of the UK's
most successful exporters.
"Time after time, the industry has shown that a stable rate of
tax both boosts government revenue to help support vital public
services and creates an environment which encourages investment in
"We have welcomed the support shown to the industry by the
politicians from across the UK and the political spectrum who have
backed our campaign and have stood up for the industry and the
communities it supports. We welcome too the sound course set today
by the Chancellor, which supports the industry's global
competitiveness, nurtures growth and backs jobs and investment.
"However, the Scotch Super Tax remains, with £3 in every £4
spent on the average priced bottle of Scotch in the UK still
collected in taxation, and a significant disparity between what
consumers pay in tax on Scotch and other alcoholic products.
"HM Treasury should move quickly to begin detailed discussions
with the industry about long-term reform of the UK's alcohol tax
Notes to Editors: An average priced bottle of Scotch Whisky is
£14.15. Of this total, excise duty is £8.05, VAT is £2.36, making
total tax £10.41.