Clause 72 - Exemption: production for personal consumption

Part of Finance (No. 2) Bill – in a Public Bill Committee am 3:45 pm ar 16 Mai 2023.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Gareth Davies Gareth Davies The Exchequer Secretary 3:45, 16 Mai 2023

As I set out at the beginning, the changes are largely administrative. To answer the question directly, there is no change whatsoever in terms of how the provisions are operationalised; they are carried over. The whole point is to consolidate the legislation in one place. I think our alcohol taxation system dates back to 1643, and the last change was in the 1990s. A lot of the changes are administrative, and the hon. Member for Erith and Thamesmead should take assurance from that.