Minimum Alcohol Unit Pricing policy: FOI release

Information requested

“The Scottish Government introduced a minimum unit pricing policy some time ago and are looking to raise the ceiling on this again. Can I ask the following:

1. How much additional revenue has been raised through the initial minimum unit price fixing?

2. What has this additional revenue been used for? ie has there been an increase in rehab spaces for those experiencing alcohol addiction for example.”

Response

The answer to your questions is that the Scottish Government does not raise any revenue directly from Minimum Unit Pricing of alcohol. Any increased revenue that retailers accrue as a result of the increase to the minimum unit price would be subject to existing UK reserved taxes. Alcohol sales are subject to VAT, whilst any profits made by retailers selling alcohol are already subject to Corporation Tax. Alcohol Duty and Value Added Tax (VAT) are reserved to the UK Government and not an area within the competence of the Scottish Government.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.