If Scotland’s minimum unit pricing for alcohol went up from 50p to 65p per unit, the UK Treasury gets all of the increased revenue or nearly £20 million per year

Professor John Robertson OBA

From Minimum alcohol pricing (MUP) revenue: FOI release published on 10 December 2025:

With regards to your question about diverting additional revenues resulting from MUP in Scotland to invest in public services. The Scottish Government does not raise any revenue directly from minimum unit pricing of alcohol. Any increased revenue that retailers accrue as a result of the increase to the MUP would be subject to existing UK reserved taxes. Alcohol sales are subject to Value Added Tax (VAT), whilst any profits made by retailers selling alcohol are already subject to Corporation Tax. Alcohol Duty and VAT are reserved to the UK Government and not an area within the competence of the Scottish Government. https://www.gov.scot/publications/foi-202500483720/

How much would the UK Treasury benefit from the from the change in MUP from 50 pence to 65 pence per unit?

£19 million per year: https://x.com/i/grok?conversation=1999106279277551869

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2 thoughts on “If Scotland’s minimum unit pricing for alcohol went up from 50p to 65p per unit, the UK Treasury gets all of the increased revenue or nearly £20 million per year”

  2. I still vaguely recall a cleverly staged film piece from BBC Scotland demonstrating the government (UK) share of a bottle of whisky, must have been from the B&W days when they did honest journalism, and before the colour propaganda game overcame – From a full bottle a generous dram was poured into a glass and set beside the bottle – The presenter (cannot recall whom) pointed to the bottle and simply said ‘The government share’, then the glass ‘everybody else including profit and wages’…

    The effect on HM revenue from MUP is in reality negligible, but they resent every penny deprived…

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