The new alcohol duty system
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.

The National Insurance Contributions Bill 2021-22 [Bill 10 of 2021-22] was introduced on 12 May 2021. The Bill had its second reading on 14 June 2021.
National Insurance Contributions Bill 2021-22 (726 KB , PDF)
The National Insurance Contributions Bill 2021-22 was introduced on 12 May 2021. The Bill, with its explanatory notes, is published on the Bill’s page on Parliament.uk, which also provides details of its parliamentary progress to date. Further information on the Bill is collated on Gov.uk.
The Bill received a second reading on 14 June. It was considered in Committee in a single session on 22 June, when it was agreed, unamended. The Bill completed its remaining stages in the Commons on 6 September, when the House agreed a Government amendment to correct a small drafting error. The Bill received its second reading in the House of Lords on 1 December, and completed its scrutiny on 22 February 2022. A series of amendments were agreed at the Bill’s Report stage on 7 February. These were approved by the Commons on 1 March, with the exception of two amendments that had been tabled by the Opposition and agreed on division. In turn this legislation received Royal Assent on 15 March 2022.
This briefing provides a short overview of the National Insurance system, before discussing the content of the Bill.
The Bill would introduce four measures:
These measures would extend and apply to the whole of the UK.
Clauses 1 to 11 of the Bill cover these four measures. The remaining clauses (12-14) set out how regulations under this legislation are to be introduced, the definition of various terms used, and the title of this legislation.
Statutory provisions regarding NICs are not included in the annual Finance Bill. Over the last few years changes to NICs have been made by the introduction of relatively short bills similar to this one (for example, the National Insurance Contributions Act 2014, and the National Insurance Contributions Act 2015
The new NICs relief for employers engaging employees in Freeports is anticipated to decrease NICs receipts but to date the Government has not published a detailed estimate of the impact it will have on tax revenues – its ‘Exchequer impact’. The new NICs relief for armed forces veterans is estimated to cost £15m in 2021/22, rising to £20m in 2022/23. The two other measures in the Bill – relating to Test and Trace Support Payments and the DOTAS regime – are not expected to have an Exchequer impact.
Several other Library briefings are relevant to the four measures in the Bill:
National Insurance Contributions Bill 2021-22 (726 KB , PDF)
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
The Chancellor Jeremy Hunt presented the Autumn Statement on 22 November. The Government introduced the Finance Bill 2023-24 on 27 November.
The National Insurance Contributions (Reduction in Rates) Bill [Bill 12 of 2023-24] was introduced on 23 November 2023.