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VAT: Alcoholic Drinks

Volume 506: debated on Wednesday 3 March 2010

To ask the Chancellor of the Exchequer what assessment he has made of the effect of value added tax arrangements on loss-leading marketing promotions of alcohol by retailers. (320116)

No such assessment has been made. VAT returns to HM Revenue and Customs (HMRC) by retailers and other businesses do not distinguish payments or recovery of VAT on alcohol products from those on other sales.