The Government is unable to speculate on the content of the Spring Budget, which takes place on 15 March. When setting alcohol duty rates through the usual Budget process, the Government aims to balance the impact on businesses with its public health objectives, and to ensure that the public finances are on a sustainable footing. Any impacts from changes to the duty rates made at the Spring Budget 2023 will be set out in the Tax Information and Impact Notes published following the Budget. The spirits industry, including Scotch Whisky, has benefitted from spirits duty being cut or frozen for nine out of the last ten fiscal events. Spirits duty is now at its lowest level in real terms since 1918. 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.