Ourpolicypositiononalcoholtaxation
Alcoholplacesanintolerablestrainonourhealthservice.Everyyear,onemillionhospitaladmissionsarerelatedto
alcoholi,andalcoholaccountsfor10%oftheUKburdenofdiseaseanddeathii,makingalcoholoneofthethree
biggestlifestyleriskfactorsfordiseaseanddeathintheUK.iiiTheGovernmentestimatesthatalcoholrelatedharm
currentlycoststheNHS£3.7billioneveryyear(equalto£120foreverytaxpayer)andwiderUKsocietymorethan
£21billioniv-morethandoublethe£10billionrevenuegeneratedfromalcoholtaxes.v
WithourNHSincrisis,weneedthealcoholindustrytopayafairersharetowardsthecostofalcoholharmtothe
UKeconomy.
Taxcutsgiventothealcoholindustryin2014and2015wereestimatedbytheTreasurytototalacosttothepublic
purseof£2.4billionoverfiveyears.viOverthenextfiveyears,thisamountcouldcovertheannualsalariesofover
12,000nurses,nearly10.5millionemergencyambulancecalloutsormorethan10millionhospitalbeddays.
While a minimum unit price remains the most effective and targeted intervention in tackling alcohol related
harm,alcoholtaxesunquestionablycontributetopublichealthtoday.Alcoholtaxationhasanimportantroleto
playinreducingharmfulconsumption,particularlyalongsideapolicyofminimumunitpricing.Raisingthepriceof
cheap alcohol is internationally recognised as one of the most powerful tools at a government’s disposal to
addressharmscausedbyalcohol.viiIntheUK,whereliverdiseaserateshaveincreasedinsomegroupsbyupto
400%overthelastdecade,viiitacklingharmfulconsumptionmustbeapriorityforGovernment.
WearecallingontheGovernmentto:
1. Reinstatethedutyescalator.AlcoholsoldintheUKis54%moreaffordablethanitwasin1980.ixWeknowthat
price drives consumption; duty levels should continue to increase year on year to counter the trend of
increasingaffordabilitythathasbeenassociatedwithrisingconsumptionandharm.
2. Increasedutyonhighstrengthcider.Duetoanomaliesintheexcisesystem,highstrength7.5%ABVcidersare
availableforthelowestpriceperunitofanydrink.Asaresult,theyareoverwhelminglyfavouredbydependent,
streetandyoungdrinkers.Restructuringciderdutysothattheseproductscanbetargetedwithhighertaxrates
wouldsubstantiallyreducetheharmsassociatedwiththem.
3. Ensure spirits are taxed at a higher rate than wine and beer. In comparison to beer and wine, spirits are
generallymuchcheapertoproduceanddistribute.Thesamerateofdutyforallbeveragetypeswouldmean
thatdistilledspiritscouldbesoldmuchmorecheaplythanwineorbeer,whichisapublichealthconcernas
theyaremuchstrongerandcarryagreaterriskofhealthandsocialharm.
4. LobbyforchangeatEUlevelsothatdrinksinallcategoriescanbetaxedaccordingtotheirstrength.The
structure of UK alcohol taxes is governed by European Directives in a way that means that under current
structures, it is not possible to tax wine or cider in proportion with their strength. However, changing the
structureonciderduty,toallowgreatervariationintaxlevels,ispossible.
5. Implementaminimumunitpriceforallalcoholicproducts.MUPisneededtodealwiththeparticularproblem
ofthecheapeststrongestdrinksfavouredbytheheaviestdrinkersandiscompatiblepromotingalcoholduty
structureforotherproducts.
1
Changestoalcoholdutyrateshavebeenshowntoimpactonconsumptionlevelsandalcoholharms.Decreasesin
alcoholtaxesinFinlandin2004,forexample,ledtoa10%increaseinoverallconsumptionanda46%increasein
liver disease deaths. x It therefore follows that tax increases may have the reverse effect of improving health
outcomesthroughreducedincidencesofexcessiveconsumption.Thereportonethicalissuesinpublichealthby
the Nuffield Council on Bioethics argues that higher taxes on alcohol are an “effective strategy for reducing
consumption.”xi
Theeffectivenessofreducingalcohol-relatedharmthroughchangestoexciseduty,suchasincreaseddutyonhigh
strengthalcohol,willofcoursedependonwhetherretailersfullypassanyincreasestoconsumersintheformof
increasedprices.CollaborativeresearchfromthreeuniversitiesinEnglandfoundthattaxincreasesledtolower
than expected price increases for cheaper products and higher than expected tax increases for more expensive
products–inotherwords,cheapalcoholstayedcheap.Inordertooffsetthis,theresearchersconcludedthatduty
riseswouldbemoreeffectiveifimplementedalongsideotherinterventions,inparticularminimumunitpricing.xii
Ourrecommendations
1. Reinstatethealcoholdutyescalator
Scrappingthealcoholdutyescalatorhasallowedcheapalcoholtobecomemoreaffordabletoheavydrinkerswhile
atthesametimeunfairlyincreasingtheburdenonthepublicpurse,withanestimatedcosttothetaxpayerofover
£1.2billionoverfouryears.Theneedfordutyonalcoholtocompensatefortheburdenofalcoholrelatedharmto
societieshasbeenacceptedintheUKandelsewhereforcenturies–thedutyescalatorwasappropriateandfair.
TheAlcoholHealthAlliancerecommends:
• Thedutyescalatorshouldbereinstatedat2%aboveinflation
Alcoholis54%moreaffordablethanitwasin1980.xiiiWeknowthatpricedrivesconsumption;dutylevelsshould
continue to increase year on year, above inflation and in line with disposable incomes, to counter the trend of
increasingaffordabilitythathasbeenassociatedwithrisingconsumptionandharm.
2
TheAlcoholDutyEscalatorwasintroducedin2008andsawdutyonalcoholrise2%aboveinflationeachyearuntil
itwasscrappedforbeerinthe2013budgetandremainingproductslastyear,afteranintenselobbyingcampaign
fromthealcoholindustry.Alongsidealcoholbecoming54%moreaffordablethanitwasin1980xiv,alcoholdutyas
ashareoftotaltaxreceiptshasmorethanhalvedsince1978.xvParliamentwasrighttosupportthealcoholduty
escalator–itwasappropriateandfairandshouldbereinstatedtocompensatefortheburdenofalcoholrelated
harmtooursociety.
LatestresearchfromtheUniversityofSheffieldcomparesarangeofdutyscenarios, both separately to and in
combinationwith,minimumunitpricing.Inthisdiagram,TheUniversityofSheffieldhavecomparedtheeffectsin
EnglandofthedutychangesintroducedbytheChancelloroftheExchequerintheSpringBudgetof2015tothose
ofahypothetical60pminimumunitprice.FollowingtheBudgetchangesoflastyear,theprojectedriseinhospital
admissionsisclearfromthediagrambelow,amongstallthreegroups,withthemostsignificantrisebeingforthe
‘highriskdrinkers’.
2015
budget
60p
MUP
Changeinannualhospital
admissions(fulleffect)
10000
5000
0
-5000
-10000
-15000
Moderate
drinkers
Increasingrisk
drinkers
Highriskdrinkers
-20000
-25000
-30000
Source:UniversityofSheffieldxvi
2. Increasedutyonhighstrengthcider
High strength ‘white’ cider is a product that causes disproportionate levels of harm. It is closely associated with
dependent,streetandunderagedrinking.Thisproducthaslargelydevelopedbecauseofanomaliesinthetaxsystem
whichmeanthathigh-strengthciderhasthelowestcostperunitofalcoholofanyproduct.TheGovernmentshould
rationalisethedutystructureforciderandendthisharm.
TheAlcoholHealthAlliancerecommends:
• Ciderdutyshouldbesplitintofourbands,withhigherstrengthbandssubjecttohigherratesofduty
• Highstrengthcidersshouldattractsimilarratesofdutytohighstrengthbeers
• TheGovernmentshouldconsiderintroducingdutyreliefforsmallciderproducers
3
Inrecentyears,doctors,alcoholtreatmentservicesandhomelesscharitieshaveexpressedincreasingconcernabout
highstrengthcider(typically-butnotalways-‘white’i.e.colourless,soldinlarge2-3litreplasticbottlesatrelatively
low prices) [see appendix on White Cider]. xvii According to Thames Reach, which works with rough sleepers in
London,“Super-strengthdrinkshavebecomeoneofthebiggestcausesofprematuredeathofhomelesspeoplein
the UK, and our figures indicate that super-strength drinks are doing more damage than both heroin and crack
cocaine”. 78% of the deaths in Thames Reach hostels are attributed to high strength alcohol.xviii25% of alcohol
treatmentservicespatientsinGlasgowandEdinburghdrinkwhitecider,andofthese45%drinkitexclusively.xix
Moreover,theseproductshaveoftenbeentargetedatyoungpeople:FrostyJack’s,theleadinghigh-strengthcider
brand,hasconsistentlybeenamongthetopfivemostconsumedbrandsbyunderagedrinkersintreatment.xx
Theprominenceofhigh-strengthcideramongstthesegroupsisprimarilyduetoitscheapness.Studiesofwhite
ciderdrinkershaveindicated75-85%favouritforitslowprice.xxiAlcoholConcern’sresearchhasfoundthatthough
“Itisoftenarguedthatraisingpriceswouldnotchangethedrinkinghabitsofthisgroup.Itwasveryapparentduring
interviews that most of them have a very detailed knowledge of price variations”. xxii High strength cider has a
particularlydamagingpositionrelativetootherdrinks,withevidenceitisseenasa‘bufferdrink’,aidingharmful
drinkersinmaintainingtheirconsumptionevenwhentheirfinancialcircumstancesdecline.xxiii
Itistheidiosyncrasiesofthedutysystemthatallowwhitecidertobesoldsocheaply.Thechartbelowdemonstrates
thatciderof7.5%ABVattractsthelowestlevelofdutyofanyalcoholproductatanystrength.Forexample,a500ml
canofcideratthisstrengthgenerates19pofduty,lessthanathirdofthedutyonacanofbeerofequivalentsize
andstrength(69p).Itisnosurprise,then,thatanumberofcidersareproducedatexactlythisABVtofullyexploit
thedutystructure.
Source:HMRevenue&Customs,AlcoholHealthAllianceanalysis
Therearetwofundamentalreasonsforthisanomaly.Firstly,cideristaxedatalowerlevelthanotherdrinks
categories.Secondly,cideristaxedbyvolume,ratherthanalcoholcontent,meaningthatstrongerdrinkswithin
4
thesamedutybandaretaxedexactlythesame.
Atpresent,dutyratesforcideraresplitintotwobands:1.2%to7.5%ABV,and7.5%to8.5%ABV.Thelower
bandisextremelywide,particularlyinlightofthefactthatcideristaxedbyvolume(andsothereisnovariation
indutywithinbandseither)–withtheeffectthattheweakestcidersonthemarket(around2.5-3%)attractthe
exactsamedutyas7.5%whiteciders,forcomparablecontainers(£38.87perhectolitre).
Whileintheshorttermdutycannotbemadedirectlyproportionatetostrength(duetoEuropeanregulation,
see recommendation 4), the Government can restructure the duty system so that tax better corresponds to
strength.TheAlcoholHealthAlliancerecommendsfourbandsforciderduty,assuggestedbelow:
Band
A
B
C
D
Strength
(ABV %)
1.2 - 2.5
2.6 - 5.5
5.6 – 7.5
>7.5
Current Rate
(per Hectolitre)
£38.87
£38.87
£38.87
£59.99
Suggested change
2% reduction
In line with duty escalator
20% increase
In line with duty escalator
Suggested
xxiv
Rate
£38.09
£40.11
£46.64
£60.75
Inparticular,wewouldurgeasignificantincreaseinthedutyrateassociatedwithbandC,whichwouldraisethe
price of the cheapest alcohol, and represent a significant step towards addressing the social harms linked to
productsofthisstrength.Atthesametime,werecommendanewbandAforlow-strengthcider,andareduction
of duty for drinks within this band, to incentivise producers to develop and market lower-strength ciders. For
bands B and D, we recommend that duty should increase in line with a revised duty escalator, at 2% above
inflation.
Thisreviseddutystructurewouldrepresenttargetedandproportionateactionontheproductsthatcausethe
mostharm,byrationalisingciderdutytoreduceperverseincentives.Thechartbelowshowsaselectionofthe
leadingciderbrands,andthedutybandstheywouldfallinto.Thefirstpointtonoteisthatthevastmajorityof
householdciderbrandswouldfallintobandB,andsowouldnotseeasubstantialincreaseinduty.Marketresearch
data indicates that around 80% of the total cider market falls into this band.xxvThe second point is that while
certainproductsthatwouldnotbeconsidered‘white’ciders–suchasScrumpyJackandThatchers-mightbe
capturedinbandC,andsufferdutyincreases,thesearetypicallyontheboundaryofthedutycategoryataround
6%ABVandsoshouldbeabletoavoidthedutyincreasebyreformulatingtolowerstrength.Suchmoveswould
bringadditionalpublichealthbenefits.Thethirdpointisthatthereareveryfewlow-alcoholciderproducts,in
contrasttothelargenumbersoflow-strengthbeersinthemarket.IntroducingalowdutybandA,ascurrently
existsforbeer,wouldincentivisethedevelopmentofsuchproducts.
5
Thereiscompellingevidencethatalteringdutybandscaninfluencemanufacturerbehaviour.Theintroductionof
thecurrenttopbandforcidersover7.5%ABViscreditedwithshrinkingthemarketforcidersabovethisstrength
from20%in1996tolessthan2%today.xxviSimilarly,themarketforsuper-strengthlagerdeclinedby18%between
theintroductionofahigherrateofdutyforlagersover7.5%in2011and2014.xxviiAttheotherendofthespectrum,
withinayearoftheannouncementofataxbreakforlowerstrengthbeersin2011,salesoftheproductsgrewby
40%nationwide.xxviii
AnequivalenttoSmallBreweriesRelief,wherebyreduceddutyofupto50%isappliedtobrewersproducingless
than60,000hectolitres,isnotpresentlyavailabletociderproducers.Thisseemsunfair:toillustrate,dutypayable
by a small brewer per hectolitre on the first 5,000 hl for a 2.8% ABV will be £11.34, but a small cider maker
producingtheequivalentamountatthesamestrengthwillpay£38.87(afterthefirst70hl)–overthreetimes
more.ThecidermarketintheUKismuchsmallerthanbeer,sothedefinitionofasmallciderproducershouldbe
adjustedaccordingly.Nevertheless,havingreachedasuitabledefinition,theGovernmentshouldconsiderfinding
amechanismtooffersimilarrelieftosmallciderproducers,boostingthetraditionalciderindustryandmitigating
adverseeffectsoftheproposalsaboveonsuchproducers.
3. Ensurespiritsaretaxedatahigherratethanwineandbeer.
Incomparisontobeerandwine,spiritsaregenerallymuchcheapertoproduceanddistribute.Thesamerateofduty
forallbeveragetypeswouldmeanthatdistilledspiritscouldbesoldmuchmorecheaplythanwineorbeer,whichis
apublichealthconcernastheyaremuchstrongerandcarryagreaterriskofhealthandsocialharm.
TheAlcoholHealthAlliancerecommends:
• Araiseddutyescalatorforspiritsshouldbeintroduced,raising4%aboveinflation
6
Withthedutyratesonspiritsfrozenfor10years,untiltheintroductionofthealcoholdutyescalatorin2008,alcohol
taxesforspiritsarehistoricallylow.Yetconsumptionlevelsarehistoricallyhighwithparticularconcernsaroundthe
consumptionrateamongyoungwomen.
‘Historicandforecastreal-termsalcoholdutyindices1982-2014.
Takenfrom‘Alcoholpricingandtaxationpolicies’,InstituteforFiscalStudies,2011
Fatalalcoholpoisoningsandaggressivebehaviouraremorestronglyassociatedwithspiritsthanwithothertypes
ofalcoholicdrinks.xxixResearchalsosuggeststhatthosedrinkingspiritsathometendtounderestimatehowmuch
theyaredrinkingandpourmuchgreateramountsthantypicalsinglemeasures.xxxIncreasedconsumptionofspirits
thereforerepresentsapublichealthconcernandcaremustconsequentlybetakenastohowthesebeveragesare
taxed.
Giventhehighpotencyofspirits,plusthefactthattheirproductionanddistributioncostsaremuchlowerthanfor
otherbeveragetypes,xxxiitisimperativethatspiritscontinuetobetaxedatahigherratethanbeer,ciderandwine.
We recommend that, in recognition of the burden of harm that spirits consumption poses, the duty on spirits
should,intheshorttomediumterm,increase4%aboveinflationasaresultofraisingthealcoholdutyescalator
onspirits.
4. LobbyforchangeatEUlevelsothatdrinksinallcategoriescanbetaxedaccordingtotheirstrength
ThestructureofUKalcoholtaxesisgovernedbyEuropeanDirectivesthatmeanundercurrentstructures,itisnot
possibletotaxwineorciderbasedontheirstrength,althoughchangingthestructureonciderduty,asoutlined
underrecommendation2,toallowgreatervariationintaxlevelsispossible.Thismeansthatcurrentlythereisno
taxincentiveatanEUlevelforwineandcidermanufacturerstoproducelowerstrengthproductswithintherelatively
wideexistingtaxbands.
7
TheAlcoholHealthAlliancerecommends:
• The British Government should lobby the EU to change tax directives to allow different categories of
drinkstobetaxedbasedontheirstrength
Thedutyonwinebetween8.5%and15%ABVisaflatrate,andnoproductscanbemarketedas‘wine’intheEUif
theyarebelow8.5%ABV(withtheexceptionofwineofProtectedDesignationofOrigin).Furthermore,currentEU
rulesprohibittheuseoftechnologytoreducethestrengthofwinebymorethan2%ABV.
LobbyingforchangeattheEUlevelshouldbealong-termgoalfortheGovernmentinordertohavegreaterfreedom
overdomesticpricingpoliciesthatcanincentiviseswitchingfromhighstrengthalcoholproductstolowerstrength
alternatives. Care must be taken however when making changes to the duty system to avoid incentivising the
productionoflowstrengthwinesinadditiontohigherstrengthproducts,creatingabroadermarketandpossibly
encouragingmoredrinkingoccasionsforconsumers.TheAHAstronglyrecommendsthatwheretaxreductionsare
offeredforlowerstrengthwines,thesearematchedbytaxincreasesforhigherstrengthwines.
5. Implementaminimumunitpriceforallalcoholicproducts
Minimumunitpricingandthealcoholdutyescalatorarecomplementarypolicies,thatworktogethertoreducelevels
ofalcoholrelatedharmintheUK.
TheAlcoholHealthAlliancerecommends:
• Aminimumpriceof50pperunitofalcoholshouldbeimplementednationally
While increasing taxes in the ways outlined above will have an effect on consumption levels, taxes on stronger
products would have to rise by several hundred per cent to produce a significant reduction in levels of alcohol
relatedharm,andproducersorretailersmaychoosetoabsorbtheriseratherthanpassitontocustomers.Itwould
alsopenalisetheon-tradeandtheoff-tradeindiscriminately,negativelyimpactingonthealreadystrugglingpub
tradeandwouldmakehigherpricealcoholmoreexpensivethanitalreadyis.
Minimumunitpricingallowsallalcoholicbeveragestobepricedbasedonstrength(perunitofalcohol)sothat
strongerbeverageshaveahigherpricethanweakeralternatives.Thepolicytherefore:
• Targets cheaper, stronger drinks known to be consumed by harmful/young drinkers. It focuses on the
problemscausedbycheap,high-strengthalcoholandonthosewhosufferthegreatestharms
• Protects important and socially responsible local pubs by addressing irresponsibly low prices in the offtrade.Pricesinpubsarelikelytobeunaffectedasthiswouldbetheequivalentofapintbeingsoldat£1
• Protectssociallyresponsiblelocalindependentretailersbytargetingalcoholpromotionsuseda‘lossleader’
inlargerchain
ModellingdataproducedinJuly2013bytheUniversityofSheffieldAlcoholResearchGroupforecastedthata50p
minimumunitpricedwouldseea2.5%overallreductioninalcoholconsumptionwhichinturnwouldleadto50,700
fewer crimes in year one, 960 fewer deaths and 35,100 fewer hospital admissions by year 10 and a total cost
reductiontohealth,crimeandworkplaceabsenceof£5.1bninthefirst10years.xxxii
8
AbouttheAlcoholHealthAlliance
TheAHAUKbringstogetheroverfortyorganisationswhoshareaninterestinreducingthedamagecausedtohealth
byalcoholmisuse.
Membersincludemedicalbodies,charitiesandalcoholhealthcampaigners.Weworktogethertohighlighttherising
levelsofalcohol-relatedhealthharm,proposeevidence-basedsolutionstoreducethisharmandinfluencedecision
makerstotakepositiveactiontoaddressthedamagecausedbyalcoholmisuse.
MembersoftheAHA:
AcademyofMedicalRoyalColleges,ActiononAddiction,alcoHELP,AlcoholActionIreland,AlcoholConcern,Alcohol
ConcernCymru,AlcoholFocusScotland,BalanceNorthEast,BeatingBowelCancer,BritishAssociationfortheStudy
oftheLiver,BritishLiverTrust,BritishMedicalAssociation,BritishSocietyofGastroenterology,CentreforMental
Health,CollegeforEmergencyMedicine,FacultyofDentalSurgery,FacultyofOccupationalMedicine,Facultyof
Public Health, Institute of Alcohol Studies, Medical Council on Alcohol, National Addiction Centre, National
OrganisationforFoetalAlcoholSyndromeUK,OurLife,RoyalCollegeofAnaesthetists,RoyalCollegeofGeneral
Practitioners,RoyalCollegeofNursing,RoyalCollegeofPhysiciansofIreland,RoyalCollegeofPhysiciansLondon,
Royal College of Physicians and Surgeons, Glasgow, Royal College of Psychiatrists, Royal College of Surgeons of
Edinburgh, Royal College of Surgeons of England, Royal Pharmaceutical Society, Royal Society for Public Health,
Scottish Health Action on Alcohol Problems, Scottish Intercollegiate Group on Alcohol, SHAAP (Scottish Health
ActiononAlcoholProblems),SocietyfortheStudyofAddiction,SpinalInjuriesAssociation,TobaccoFreeFutures,
TurningPoint,UKCentreforAlcoholandTobaccoStudies,UKHealthForum,ViolenceandSocietyResearchGroup
9
iHSCIC (2011) ‘Alcohol related hospital admissions top 1 million, new report shows’, available at http://www.hscic.gov.uk/article/1656/Alcohol-relatedhospital-admissions-top-1-million-new-report-shows[lastaccessed19/01/2016]
ii
Balakrishnan R et al (2009): the burden of alcohol-related ill health in the United Kingdom, Journal of Public Health, Vol 31, No 3, 366-373. As cited the
th
DepartmentofHealth’swrittensubmissiontotheHealthCommittee(GAS01,prepared19 July2012)
iii
GovernmentAlcoholStrategy2012k
iv
HomeOffice(2012)AMinimumUnitPriceforAlcoholImpactAssessment.London:HomeOffice,p5.
v
HMRevenue&Customs(2015),AlcoholBulletinNovember2015.
vi
HMTreasury(March2014),Budget2014,p57.;HMTreasury(March2015),Budget2015,p64.
vii
Sassi,F.etal(2013)TheRoleofFiscalPoliciesinHealthPromotion,OECDHealthWorkingPapers,No66,OECDPublishing.
viii
Balance North East (2013) ‘Worrying rise in young people with alcohol-related liver disease’, available at http://www.balancenortheast.co.uk/latestnews/worrying-rise-in-young-people-with-alcohol-related-liver-disease[Accessed22/01/16]
ix
Health&SocialCareInformationCentre(2015),StatisticsonAlcoholEngland,2015.
x
Mäkelä,P.andÖsterberg,P.(2009)Weakeningofonemorealcoholcontrolpillar:areviewoftheeffectsofthealcoholtaxcutsinFinlandin2004,Societyfor
theStudyofAddiction,104,pp554-563.
xi
NuffieldCouncilonBioethics(2007)PublicHealth:EthicalIssues,London,NuffieldCouncilonBioethics,pxxvii.
xii
Ally,K.A.etal.(2014)Alcoholtaxpass-throughacrosstheproductandpricerange:doretailerstreatcheapalcoholdifferently?,SocietyfortheStudyof
Addiction,109,pp1994-2002.
xiii
Health&SocialCareInformationCentre(2015),StatisticsonAlcoholEngland,2015.
xiv
Health&SocialCareInformationCentre(2015),StatisticsonAlcoholEngland,2015.
xv
InstituteforFiscalStudies(2011)Alcoholpricingandtaxationpolicies
xvi
School of Health and Related Research, University of Sheffield (2015) The Sheffield Alcohol Policy Model [Poster]. Research impact and Parliament, 2
November,PortcullisHouse,HousesofParliament,London.
xvii
Goodall,T.(2011)WhiteCiderandstreetdrinkers–Recommendationstoreduceharm.London,AlcoholConcern,pp6-7.
xviii
ThamesReachstatement
xix
Black,H.etal(2014)WhiteCiderConsumptionandHeavyDrinkers:ALow-CostOptionbutanUnknownprice.AlcoholandAlcoholism49:6,pp675-80.
xx
AlcoholConcern(2015)AlcoholBrandsConsumedbyYoungPeopleinTreatment2015.
xxi
Black,H.etal(2014)op.cit.
xxii
Goodall,T.(2011)op.cit.
xxiii
Black,H.etal(2014)op.cit.
xxiv
AssumesRPIof1.2%(RPI12-monthrateof1.2%toDecember2015).OfficeforNationalStatistics(2016),ConsumerPriceInflation,December2015.
xxv
NHS Health Scotland (2015), MESAS alcohol and sales price update 2015 [online]. Available at: http://www.healthscotland.com/documents/25918.aspx
[Accessed26/01/2016].
xxvi
NationalAssociationofCidermakers(2010)AResponsetotheAlcoholTaxationReview[online].Availableat:
http://cideruk.com/files/PDF/NCGBRE.PDF[Accessed28/01/2016].
xxvii
NHSHealthScotland(2015),op.cit.
xxviii
Roberts,G.(2012)Low-alcoholbeersshowtheircalibre,TheIndependent,online,availableathttp://tinyurl.com/n8e2xwn[Accessed11/02/2014].
xxix
Mäkelä,P.etal.(2007)Doesbeveragetypematter?,NordicStudiesonAlcoholandDrugs,24,pp617-31.
xxx
Seehttp://news.bbc.co.uk/1/hi/health/8434905.stm[Accessed12/1/2016].
xxxi
BritishBeerandPubAssociationresponsetoGovernmentreviewofalcoholtaxation,referencedinInstituteofAlcoholStudiesTheimpactofabolishingthe
alcohol
duty
escalator,
online,
available
from
http://www.ias.org.uk/uploads/IAS%20briefing%20The%20Impact%20of%20Abolishing%20the%20Alcohol%20Duty%20Escalator.pdf[Accessed12/1/2016].
xxxii
Yang,M.,Brennan,A.,Holmes,J.etal(2013)Modelledincomegroup-specificimpactsofalcoholminimumunitpricinginEngland2014/15:Policyappraisals
usingnewdevelopmentstotheSheffieldAlcoholPolicyModel(v.2.5).Sheffield:SchoolofHealthandRelatedResearch,UniversityofSheffield
10