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Chamber and committees

Question reference: S6W-24727

  • Asked by: Ash Regan, MSP for Edinburgh Eastern, Alba Party
  • Date lodged: 25 January 2024
  • Current status: Answered by Michael Matheson on 5 February 2024


To ask the Scottish Government what recent discussions it has had with the UK Government regarding making the revenue accrued by large retailers in Scotland through Minimum Unit Pricing taxable, and for those tax revenues to be hypothecated for alcohol health support measures.


The Scottish Government regularly makes evidence-based representations to the UK Government on reserved tax issues. Alcohol sales are already subject to VAT, whilst any profits made by retailers selling alcohol will be already be subject to Corporation Tax. The Scottish Government, as set out in December’s budget announcement, is exploring the reintroduction of a Public Healthy levy using devolved powers.