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Written question asked by Graham P Jones (Labour) on Thursday, 3 October 2019, in the House of Commons. It was due for an answer on Tuesday, 8 October 2019 (named day). It was answered by Simon Clarke (Conservative) on Tuesday, 8 October 2019 on behalf of the Treasury.


Tax Avoidance

Question

To ask the Chancellor of the Exchequer, what plans he has to revise the current duty collection arrangements on post duty point dilution tax avoidance.

Answer

At Budget 2018, the government announced its plans to prohibit the practice of post duty point dilution (PDPD) from April 2020. From that date, wine and made-wine producers will not be able to use PDPD to reduce the excise duty they must pay. Legislation to be included within Finance Bill 2019-20 will give HM Revenue & Customs new sanctions that may be applied to any producer that continues to use PDPD after that date.

There are no plans to revise the existing arrangements for duty collection.


Secondary information

Type
Written question
Reference
294131
Session
2017-19
Subjects
Alcoholic drinks Excise duties Tax avoidance
Link
View this Written question on www.parliament.uk