The Government is unable to speculate on the content of the Spring Budget, which takes place on 15 March. Since the beer duty escalator ended in 2012, the beer and pub industry have benefitted from beer duty being cut or frozen for 10 out the last 11 fiscal events. In addition to this, on 19 December the Government extended the current alcohol duty freeze by six months to align with the implementation of the alcohol duty reforms and reduce the impact of the duty changes on businesses. Beer duty is now at its lowest level in real terms since the 1990s. Further, as previously announced, from 1 August 2023 we will be introducing a new Draught Relief and an improved Small Producer Relief, as well as providing a much lower duty rate for low strength beers up to 3.4% ABV. Eligible pubs will also benefit from 75% business rates relief up to a cap of £110,000 per business in 2023-24, and further energy support until April 2024.