Scotch Whisky Association's Autumn Budget 2026 submission to HM Treasury

Mark Kent, Chief Executive of the SWA said: “The Chancellor wants to make Great Britain Growth Britain – and the Scotch whisky industry, together with its supply chain in communities across Scotland and the UK, can help.  To do this, the October Budget needs to enable growth, and correct the tax disparity between spirits and other alcohol categories like beer and cider which has grown more stark in recent years. This has led to tumbling revenue and dwindling business confidence - the opposite of what the Treasury needs. A cut to excise duty in next month’s Budget will not only boost Treasury coffers, but will also give the Scotch Whisky industry and its suppliers confidence to invest in production at home to supply the trade opportunities created in key export markets like India, the US and China. 

"Scotch Whisky can be an important partner in the Prime Minister’s vision for growth in every postcode if the spirits super tax is corrected. In short: cut duty, raise revenue, boost the nation.”

ENDS