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 … Continue reading 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
