The increase in revenue over the period 2009-10 comes solely for the months after VAT was returned to 17.5 per cent. In other words, January 2010 to March 2010. The increase in revenue from VAT rising on 1 January for 2009-10 is estimated at £160 million.
The figures for alcohol are in table 1.2 of the 200 pre-Budget report available at:
http://www.hm-treasury.gov.uk/prebud_pbr08_repindex.htm.
A breakdown for beer was not published.