SHAAP welcomes this evaluation and the opportunity to provide evidence from a public health perspective. It is essential that the evaluation gives full and equal weight to the public health objectives of the reforms, alongside the economic and administrative considerations that will be well represented in industry submissions.
The move to a strength-based duty system was a significant and positive step. The principle that stronger drinks should pay more duty is sound public health policy, supported by the World Health Organization and a substantial body of evidence. SHAAP urges the Government to maintain and build upon this principle.
Our key messages are:
- The strength-based structure is the right approach and should be maintained. Any moves to weaken it – through exemptions or differential treatment of product categories – would undermine the public health objectives of the reforms.
- Alcohol-related harm remains at crisis levels. In 2024, there were 9,809 alcohol-specific deaths registered in the UK – a rate of 14.8 per 100,000, still 25% above pre-pandemic levels. While the fall from the 2023 record high of 10,473 is welcome, there is no room for complacency.
- Alcohol duty revenue (approximately £12.6 billion) still falls far short of the estimated costs of alcohol to UK society (at least £27 billion per year). The reforms have not gone far enough.
- The industry narrative that duty increases are ‘counterproductive’ is not supported by the evidence. Claims by trade bodies about the impact of duty on revenue and sales have been shown to be significantly overstated.
- Draught Relief should not be expanded in ways that further reduce the overall tax take from alcohol, unless offset by increases elsewhere. The on-trade should be supported through non-duty levers such as business rates.
Please read our full response below.
SHAAP Response to Evaluation of Alcohol Duty Reform Consultation
June 2026
