Comment
The UK Government has reformed beer duties and plans to ban the sale of alcohol in England and Wales for less than the total tax liable. These changes are minor: each affects just 1% of off-licence alcohol units sold. In Scotland, the Government has introduced a minimum alcohol pricing Bill which, if introduced across Britain, would directly affect the vast majority of off-licence drinkers and could transfer large sums to alcohol producers and retailers. But it is not clear that a minimum price is particularly well targeted and it may be preferable to increase drink prices by raising taxes and transferring money to the national coffers.