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Ourpolicypositiononalcoholtaxation

Alcoholplacesanintolerablestrainonourhealthservice.Everyyear,onemillionhospitaladmissionsarerelatedtoalcoholi,andalcoholaccountsfor10%oftheUKburdenofdiseaseanddeathii,makingalcoholoneofthethreebiggestlifestyleriskfactorsfordiseaseanddeathintheUK.iiiTheGovernmentestimatesthatalcoholrelatedharmcurrentlycoststheNHS£3.7billioneveryyear(equalto£120foreverytaxpayer)andwiderUKsocietymorethan£21billioniv-morethandoublethe£10billionrevenuegeneratedfromalcoholtaxes.vWithourNHSincrisis,weneedthealcoholindustrytopayafairersharetowardsthecostofalcoholharmtotheUKeconomy.Taxcutsgiventothealcoholindustryin2014and2015wereestimatedbytheTreasurytototalacosttothepublicpurseof£2.4billionoverfiveyears.viOverthenextfiveyears,thisamountcouldcovertheannualsalariesofover12,000nurses,nearly10.5millionemergencyambulancecalloutsormorethan10millionhospitalbeddays.

While aminimumunitprice remains themost effectiveand targeted intervention in tacklingalcohol relatedharm,alcoholtaxesunquestionablycontributetopublichealthtoday.Alcoholtaxationhasanimportantroletoplayinreducingharmfulconsumption,particularlyalongsideapolicyofminimumunitpricing.Raisingthepriceofcheap alcohol is internationally recognised as one of themost powerful tools at a government’s disposal toaddressharmscausedbyalcohol.viiIntheUK,whereliverdiseaserateshaveincreasedinsomegroupsbyupto400%overthelastdecade,viiitacklingharmfulconsumptionmustbeapriorityforGovernment.WearecallingontheGovernmentto:1. Reinstatethedutyescalator.AlcoholsoldintheUKis54%moreaffordablethanitwasin1980.ixWeknowthat

price drives consumption; duty levels should continue to increase year on year to counter the trend ofincreasingaffordabilitythathasbeenassociatedwithrisingconsumptionandharm.

2. Increasedutyonhighstrengthcider.Duetoanomaliesintheexcisesystem,highstrength7.5%ABVcidersareavailableforthelowestpriceperunitofanydrink.Asaresult,theyareoverwhelminglyfavouredbydependent,streetandyoungdrinkers.Restructuringciderdutysothattheseproductscanbetargetedwithhighertaxrateswouldsubstantiallyreducetheharmsassociatedwiththem.

3. Ensure spirits are taxedat ahigher rate thanwineandbeer. In comparison tobeer andwine, spirits aregenerallymuchcheapertoproduceanddistribute.Thesamerateofdutyforallbeveragetypeswouldmeanthatdistilledspiritscouldbesoldmuchmorecheaplythanwineorbeer,whichisapublichealthconcernastheyaremuchstrongerandcarryagreaterriskofhealthandsocialharm.

4. LobbyforchangeatEUlevelsothatdrinksinallcategoriescanbetaxedaccordingtotheirstrength.Thestructure of UK alcohol taxes is governed by EuropeanDirectives in away thatmeans that under currentstructures, it is not possible to taxwineor cider in proportionwith their strength.However, changing thestructureonciderduty,toallowgreatervariationintaxlevels,ispossible.

5. Implementaminimumunitpriceforallalcoholicproducts.MUPisneededtodealwiththeparticularproblemofthecheapeststrongestdrinksfavouredbytheheaviestdrinkersandiscompatiblepromotingalcoholdutystructureforotherproducts.

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Changestoalcoholdutyrateshavebeenshowntoimpactonconsumptionlevelsandalcoholharms.DecreasesinalcoholtaxesinFinlandin2004,forexample,ledtoa10%increaseinoverallconsumptionanda46%increaseinliver disease deaths.x It therefore follows that tax increases may have the reverse effect of improving healthoutcomesthroughreducedincidencesofexcessiveconsumption.Thereportonethicalissuesinpublichealthbythe Nuffield Council on Bioethics argues that higher taxes on alcohol are an “effective strategy for reducingconsumption.”xiTheeffectivenessofreducingalcohol-relatedharmthroughchangestoexciseduty,suchasincreaseddutyonhighstrengthalcohol,willofcoursedependonwhetherretailersfullypassanyincreasestoconsumersintheformofincreasedprices.Collaborativeresearchfromthreeuniversities inEnglandfoundthattax increases ledto lowerthanexpectedprice increases for cheaperproductsandhigher thanexpected tax increases formoreexpensiveproducts–inotherwords,cheapalcoholstayedcheap.Inordertooffsetthis,theresearchersconcludedthatdutyriseswouldbemoreeffectiveifimplementedalongsideotherinterventions,inparticularminimumunitpricing.xiiOurrecommendations

1. ReinstatethealcoholdutyescalatorScrappingthealcoholdutyescalatorhasallowedcheapalcoholtobecomemoreaffordabletoheavydrinkerswhileatthesametimeunfairlyincreasingtheburdenonthepublicpurse,withanestimatedcosttothetaxpayerofover£1.2billionoverfouryears.TheneedfordutyonalcoholtocompensatefortheburdenofalcoholrelatedharmtosocietieshasbeenacceptedintheUKandelsewhereforcenturies–thedutyescalatorwasappropriateandfair.TheAlcoholHealthAlliancerecommends:

• Thedutyescalatorshouldbereinstatedat2%aboveinflation

Alcoholis54%moreaffordablethanitwasin1980.xiiiWeknowthatpricedrivesconsumption;dutylevelsshouldcontinue to increaseyearonyear, above inflationand in linewithdisposable incomes, to counter the trendofincreasingaffordabilitythathasbeenassociatedwithrisingconsumptionandharm.

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TheAlcoholDutyEscalatorwasintroducedin2008andsawdutyonalcoholrise2%aboveinflationeachyearuntilitwasscrappedforbeerinthe2013budgetandremainingproductslastyear,afteranintenselobbyingcampaignfromthealcoholindustry.Alongsidealcoholbecoming54%moreaffordablethanitwasin1980xiv,alcoholdutyasashareoftotaltaxreceiptshasmorethanhalvedsince1978.xvParliamentwasrighttosupportthealcoholdutyescalator–itwasappropriateandfairandshouldbereinstatedtocompensatefortheburdenofalcoholrelatedharmtooursociety.LatestresearchfromtheUniversityofSheffieldcomparesarangeofdutyscenarios, both separately to and incombinationwith,minimumunitpricing.Inthisdiagram,TheUniversityofSheffieldhavecomparedtheeffectsinEnglandofthedutychangesintroducedbytheChancelloroftheExchequerintheSpringBudgetof2015tothoseofahypothetical60pminimumunitprice.FollowingtheBudgetchangesoflastyear,theprojectedriseinhospitaladmissionsisclearfromthediagrambelow,amongstallthreegroups,withthemostsignificantrisebeingforthe‘highriskdrinkers’.

Source:UniversityofSheffieldxvi

2. Increasedutyonhighstrengthcider

Highstrength ‘white’ cider isaproduct that causesdisproportionate levelsofharm. It is closelyassociatedwithdependent,streetandunderagedrinking.Thisproducthaslargelydevelopedbecauseofanomaliesinthetaxsystemwhichmeanthathigh-strengthciderhasthelowestcostperunitofalcoholofanyproduct.TheGovernmentshouldrationalisethedutystructureforciderandendthisharm.

TheAlcoholHealthAlliancerecommends:

• Ciderdutyshouldbesplitintofourbands,withhigherstrengthbandssubjecttohigherratesofduty• Highstrengthcidersshouldattractsimilarratesofdutytohighstrengthbeers• TheGovernmentshouldconsiderintroducingdutyreliefforsmallciderproducers

-30000

-25000

-20000

-15000

-10000

-5000

0

5000

10000

2015budget

60pMUP

Changeinannualhospital

admissions(fulleffect) Moderate

drinkers

Increasingriskdrinkers

Highriskdrinkers

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Inrecentyears,doctors,alcoholtreatmentservicesandhomelesscharitieshaveexpressedincreasingconcernabouthighstrengthcider(typically-butnotalways-‘white’i.e.colourless,soldinlarge2-3litreplasticbottlesatrelativelylow prices) [see appendix onWhite Cider].xvii According to Thames Reach, which works with rough sleepers inLondon,“Super-strengthdrinkshavebecomeoneofthebiggestcausesofprematuredeathofhomelesspeopleintheUK,andour figures indicate that super-strengthdrinksaredoingmoredamage thanbothheroinandcrackcocaine”.78%of thedeaths inThamesReachhostels areattributed tohigh strengthalcohol.xviii25%of alcoholtreatmentservicespatients inGlasgowandEdinburghdrinkwhitecider,andofthese45%drink itexclusively.xixMoreover,theseproductshaveoftenbeentargetedatyoungpeople:FrostyJack’s,theleadinghigh-strengthciderbrand,hasconsistentlybeenamongthetopfivemostconsumedbrandsbyunderagedrinkersintreatment.xxTheprominenceofhigh-strengthcideramongstthesegroups isprimarilydueto itscheapness.Studiesofwhiteciderdrinkershaveindicated75-85%favouritforitslowprice.xxiAlcoholConcern’sresearchhasfoundthatthough“Itisoftenarguedthatraisingpriceswouldnotchangethedrinkinghabitsofthisgroup.Itwasveryapparentduringinterviews thatmost of them have a very detailed knowledge of price variations”.xxiiHigh strength cider has aparticularlydamagingpositionrelativetootherdrinks,withevidenceitisseenasa‘bufferdrink’,aidingharmfuldrinkersinmaintainingtheirconsumptionevenwhentheirfinancialcircumstancesdecline.xxiiiItistheidiosyncrasiesofthedutysystemthatallowwhitecidertobesoldsocheaply.Thechartbelowdemonstratesthatciderof7.5%ABVattractsthelowestlevelofdutyofanyalcoholproductatanystrength.Forexample,a500mlcanofcideratthisstrengthgenerates19pofduty,lessthanathirdofthedutyonacanofbeerofequivalentsizeandstrength(69p).Itisnosurprise,then,thatanumberofcidersareproducedatexactlythisABVtofullyexploitthedutystructure.

Source:HMRevenue&Customs,AlcoholHealthAllianceanalysis

Therearetwofundamentalreasonsforthisanomaly.Firstly,cider istaxedata lower levelthanotherdrinkscategories.Secondly,cideristaxedbyvolume,ratherthanalcoholcontent,meaningthatstrongerdrinkswithin

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thesamedutybandaretaxedexactlythesame.

Atpresent,dutyratesforcideraresplitintotwobands:1.2%to7.5%ABV,and7.5%to8.5%ABV.Thelowerbandisextremelywide,particularlyinlightofthefactthatcideristaxedbyvolume(andsothereisnovariationindutywithinbandseither)–withtheeffectthattheweakestcidersonthemarket(around2.5-3%)attracttheexactsamedutyas7.5%whiteciders,forcomparablecontainers(£38.87perhectolitre).Whileintheshorttermdutycannotbemadedirectlyproportionatetostrength(duetoEuropeanregulation,see recommendation4), theGovernmentcan restructure theduty systemso that taxbetter corresponds tostrength.TheAlcoholHealthAlliancerecommendsfourbandsforciderduty,assuggestedbelow:

Band Strength (ABV %)

Current Rate (per Hectolitre)

Suggested change Suggested Ratexxiv

A 1.2 - 2.5 £38.87 2% reduction £38.09 B 2.6 - 5.5 £38.87 In line with duty escalator £40.11 C 5.6 – 7.5 £38.87 20% increase £46.64 D >7.5 £59.99 In line with duty escalator £60.75

Inparticular,wewouldurgeasignificantincreaseinthedutyrateassociatedwithbandC,whichwouldraisetheprice of the cheapest alcohol, and represent a significant step towards addressing the social harms linked toproductsofthisstrength.Atthesametime,werecommendanewbandAforlow-strengthcider,andareductionofduty fordrinkswithin thisband, to incentiviseproducers todevelopandmarket lower-strengthciders. Forbands B and D,we recommend that duty should increase in linewith a revised duty escalator, at 2% aboveinflation.

Thisreviseddutystructurewouldrepresenttargetedandproportionateactionontheproductsthatcausethemostharm,byrationalisingciderdutytoreduceperverseincentives.Thechartbelowshowsaselectionoftheleadingciderbrands,andthedutybandstheywouldfallinto.ThefirstpointtonoteisthatthevastmajorityofhouseholdciderbrandswouldfallintobandB,andsowouldnotseeasubstantialincreaseinduty.Marketresearchdata indicates thataround80%of the total cidermarket falls into thisband.xxvThe secondpoint is thatwhilecertainproductsthatwouldnotbeconsidered‘white’ciders–suchasScrumpyJackandThatchers-mightbecapturedinbandC,andsufferdutyincreases,thesearetypicallyontheboundaryofthedutycategoryataround6%ABVandsoshouldbeabletoavoidthedutyincreasebyreformulatingtolowerstrength.Suchmoveswouldbringadditionalpublichealthbenefits.Thethirdpointisthatthereareveryfewlow-alcoholciderproducts, incontrasttothelargenumbersoflow-strengthbeersinthemarket.IntroducingalowdutybandA,ascurrentlyexistsforbeer,wouldincentivisethedevelopmentofsuchproducts.

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Thereiscompellingevidencethatalteringdutybandscaninfluencemanufacturerbehaviour.Theintroductionofthecurrenttopbandforcidersover7.5%ABViscreditedwithshrinkingthemarketforcidersabovethisstrengthfrom20%in1996tolessthan2%today.xxviSimilarly,themarketforsuper-strengthlagerdeclinedby18%betweentheintroductionofahigherrateofdutyforlagersover7.5%in2011and2014.xxviiAttheotherendofthespectrum,withinayearoftheannouncementofataxbreakforlowerstrengthbeersin2011,salesoftheproductsgrewby40%nationwide.xxviii

AnequivalenttoSmallBreweriesRelief,wherebyreduceddutyofupto50%isappliedtobrewersproducinglessthan60,000hectolitres,isnotpresentlyavailabletociderproducers.Thisseemsunfair:toillustrate,dutypayableby a small brewer per hectolitre on the first 5,000hl for a 2.8%ABVwill be £11.34, but a small cidermakerproducingtheequivalentamountatthesamestrengthwillpay£38.87(afterthefirst70hl)–overthreetimesmore.ThecidermarketintheUKismuchsmallerthanbeer,sothedefinitionofasmallciderproducershouldbeadjustedaccordingly.Nevertheless,havingreachedasuitabledefinition,theGovernmentshouldconsiderfindingamechanismtooffersimilarrelieftosmallciderproducers,boostingthetraditionalciderindustryandmitigatingadverseeffectsoftheproposalsaboveonsuchproducers.

3. Ensurespiritsaretaxedatahigherratethanwineandbeer.

Incomparisontobeerandwine,spiritsaregenerallymuchcheapertoproduceanddistribute.Thesamerateofdutyforallbeveragetypeswouldmeanthatdistilledspiritscouldbesoldmuchmorecheaplythanwineorbeer,whichisapublichealthconcernastheyaremuchstrongerandcarryagreaterriskofhealthandsocialharm.TheAlcoholHealthAlliancerecommends:

• Araiseddutyescalatorforspiritsshouldbeintroduced,raising4%aboveinflation

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Withthedutyratesonspiritsfrozenfor10years,untiltheintroductionofthealcoholdutyescalatorin2008,alcoholtaxesforspiritsarehistoricallylow.Yetconsumptionlevelsarehistoricallyhighwithparticularconcernsaroundtheconsumptionrateamongyoungwomen.

Fatalalcoholpoisoningsandaggressivebehaviouraremorestronglyassociatedwithspiritsthanwithothertypesofalcoholicdrinks.xxixResearchalsosuggeststhatthosedrinkingspiritsathometendtounderestimatehowmuchtheyaredrinkingandpourmuchgreateramountsthantypicalsinglemeasures.xxxIncreasedconsumptionofspiritsthereforerepresentsapublichealthconcernandcaremustconsequentlybetakenastohowthesebeveragesaretaxed.Giventhehighpotencyofspirits,plusthefactthattheirproductionanddistributioncostsaremuchlowerthanforotherbeveragetypes,xxxiitisimperativethatspiritscontinuetobetaxedatahigherratethanbeer,ciderandwine.We recommend that, in recognitionof theburdenof harm that spirits consumptionposes, thedutyon spiritsshould,intheshorttomediumterm,increase4%aboveinflationasaresultofraisingthealcoholdutyescalatoronspirits.

4. LobbyforchangeatEUlevelsothatdrinksinallcategoriescanbetaxedaccordingtotheirstrengthThestructureofUKalcoholtaxesisgovernedbyEuropeanDirectivesthatmeanundercurrentstructures,itisnotpossible to taxwineorciderbasedontheirstrength,althoughchangingthestructureonciderduty,asoutlinedunderrecommendation2,toallowgreatervariationintaxlevelsispossible.ThismeansthatcurrentlythereisnotaxincentiveatanEUlevelforwineandcidermanufacturerstoproducelowerstrengthproductswithintherelativelywideexistingtaxbands.

‘Historicandforecastreal-termsalcoholdutyindices1982-2014.

Takenfrom‘Alcoholpricingandtaxationpolicies’,InstituteforFiscalStudies,2011

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TheAlcoholHealthAlliancerecommends:• TheBritishGovernment should lobby theEU to change taxdirectives toallowdifferent categoriesof

drinkstobetaxedbasedontheirstrength

Thedutyonwinebetween8.5%and15%ABVisaflatrate,andnoproductscanbemarketedas‘wine’intheEUiftheyarebelow8.5%ABV(withtheexceptionofwineofProtectedDesignationofOrigin).Furthermore,currentEUrulesprohibittheuseoftechnologytoreducethestrengthofwinebymorethan2%ABV.LobbyingforchangeattheEUlevelshouldbealong-termgoalfortheGovernmentinordertohavegreaterfreedomoverdomesticpricingpoliciesthatcanincentiviseswitchingfromhighstrengthalcoholproductstolowerstrengthalternatives. Caremust be taken howeverwhenmaking changes to the duty system to avoid incentivising theproductionoflowstrengthwinesinadditiontohigherstrengthproducts,creatingabroadermarketandpossiblyencouragingmoredrinkingoccasionsforconsumers.TheAHAstronglyrecommendsthatwheretaxreductionsareofferedforlowerstrengthwines,thesearematchedbytaxincreasesforhigherstrengthwines.

5. ImplementaminimumunitpriceforallalcoholicproductsMinimumunitpricingandthealcoholdutyescalatorarecomplementarypolicies,thatworktogethertoreducelevelsofalcoholrelatedharmintheUK.TheAlcoholHealthAlliancerecommends:

• Aminimumpriceof50pperunitofalcoholshouldbeimplementednationallyWhile increasing taxes in thewaysoutlinedabovewillhaveaneffectonconsumption levels, taxeson strongerproductswouldhave to riseby severalhundredper cent toproducea significant reduction in levelsof alcoholrelatedharm,andproducersorretailersmaychoosetoabsorbtheriseratherthanpassitontocustomers.Itwouldalsopenalisetheon-tradeandtheoff-tradeindiscriminately,negatively impactingonthealreadystrugglingpubtradeandwouldmakehigherpricealcoholmoreexpensivethanitalreadyis.Minimumunitpricingallowsallalcoholicbeveragestobepricedbasedonstrength(perunitofalcohol)sothatstrongerbeverageshaveahigherpricethanweakeralternatives.Thepolicytherefore:

• Targets cheaper, stronger drinks known to be consumed by harmful/young drinkers. It focuses on theproblemscausedbycheap,high-strengthalcoholandonthosewhosufferthegreatestharms

• Protects important and socially responsible local pubsbyaddressing irresponsibly lowprices in theoff-trade.Pricesinpubsarelikelytobeunaffectedasthiswouldbetheequivalentofapintbeingsoldat£1

• Protectssociallyresponsiblelocalindependentretailersbytargetingalcoholpromotionsuseda‘lossleader’inlargerchain

ModellingdataproducedinJuly2013bytheUniversityofSheffieldAlcoholResearchGroupforecastedthata50pminimumunitpricedwouldseea2.5%overallreductioninalcoholconsumptionwhichinturnwouldleadto50,700fewer crimes in year one, 960 fewer deaths and 35,100 fewer hospital admissions by year 10 and a total costreductiontohealth,crimeandworkplaceabsenceof£5.1bninthefirst10years.xxxii

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AbouttheAlcoholHealthAllianceTheAHAUKbringstogetheroverfortyorganisationswhoshareaninterestinreducingthedamagecausedtohealthbyalcoholmisuse.Membersincludemedicalbodies,charitiesandalcoholhealthcampaigners.Weworktogethertohighlighttherisinglevelsofalcohol-relatedhealthharm,proposeevidence-basedsolutionstoreducethisharmandinfluencedecisionmakerstotakepositiveactiontoaddressthedamagecausedbyalcoholmisuse.MembersoftheAHA:

AcademyofMedicalRoyalColleges,ActiononAddiction,alcoHELP,AlcoholActionIreland,AlcoholConcern,AlcoholConcernCymru,AlcoholFocusScotland,BalanceNorthEast,BeatingBowelCancer,BritishAssociationfortheStudyoftheLiver,BritishLiverTrust,BritishMedicalAssociation,BritishSocietyofGastroenterology,CentreforMentalHealth,CollegeforEmergencyMedicine,FacultyofDentalSurgery,FacultyofOccupationalMedicine,FacultyofPublic Health, Institute of Alcohol Studies, Medical Council on Alcohol, National Addiction Centre, NationalOrganisation forFoetalAlcoholSyndromeUK,OurLife,RoyalCollegeofAnaesthetists,RoyalCollegeofGeneralPractitioners,RoyalCollegeofNursing,RoyalCollegeofPhysiciansofIreland,RoyalCollegeofPhysiciansLondon,Royal Collegeof Physicians and Surgeons,Glasgow,Royal Collegeof Psychiatrists, Royal Collegeof SurgeonsofEdinburgh,RoyalCollegeofSurgeonsofEngland,RoyalPharmaceutical Society,RoyalSociety forPublicHealth,Scottish Health Action on Alcohol Problems, Scottish Intercollegiate Group on Alcohol, SHAAP (Scottish HealthActiononAlcoholProblems),SocietyfortheStudyofAddiction,SpinalInjuriesAssociation,TobaccoFreeFutures,TurningPoint,UKCentreforAlcoholandTobaccoStudies,UKHealthForum,ViolenceandSocietyResearchGroup

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i HSCIC (2011) ‘Alcohol related hospital admissions top 1 million, new report shows’, available at http://www.hscic.gov.uk/article/1656/Alcohol-related-hospital-admissions-top-1-million-new-report-shows[lastaccessed19/01/2016]iiBalakrishnanRetal (2009): theburdenofalcohol-related illhealth in theUnitedKingdom, JournalofPublicHealth,Vol31,No3,366-373.Ascited theDepartmentofHealth’swrittensubmissiontotheHealthCommittee(GAS01,prepared19thJuly2012)iiiGovernmentAlcoholStrategy2012kivHomeOffice(2012)AMinimumUnitPriceforAlcoholImpactAssessment.London:HomeOffice,p5.vHMRevenue&Customs(2015),AlcoholBulletinNovember2015.

viHMTreasury(March2014),Budget2014,p57.;HMTreasury(March2015),Budget2015,p64.viiSassi,F.etal(2013)TheRoleofFiscalPoliciesinHealthPromotion,OECDHealthWorkingPapers,No66,OECDPublishing.viii Balance North East (2013) ‘Worrying rise in young people with alcohol-related liver disease’, available at http://www.balancenortheast.co.uk/latest-news/worrying-rise-in-young-people-with-alcohol-related-liver-disease[Accessed22/01/16]ixHealth&SocialCareInformationCentre(2015),StatisticsonAlcoholEngland,2015.xMäkelä,P.andÖsterberg,P.(2009)Weakeningofonemorealcoholcontrolpillar:areviewoftheeffectsofthealcoholtaxcutsinFinlandin2004,SocietyfortheStudyofAddiction,104,pp554-563.xiNuffieldCouncilonBioethics(2007)PublicHealth:EthicalIssues,London,NuffieldCouncilonBioethics,pxxvii.xiiAlly,K.A.etal.(2014)Alcoholtaxpass-throughacrosstheproductandpricerange:doretailerstreatcheapalcoholdifferently?,SocietyfortheStudyofAddiction,109,pp1994-2002.xiiiHealth&SocialCareInformationCentre(2015),StatisticsonAlcoholEngland,2015.xivHealth&SocialCareInformationCentre(2015),StatisticsonAlcoholEngland,2015.xvInstituteforFiscalStudies(2011)AlcoholpricingandtaxationpoliciesxviSchool of Health and Related Research, University of Sheffield (2015) The Sheffield Alcohol PolicyModel [Poster]. Research impact and Parliament, 2November,PortcullisHouse,HousesofParliament,London.xviiGoodall,T.(2011)WhiteCiderandstreetdrinkers–Recommendationstoreduceharm.London,AlcoholConcern,pp6-7.xviiiThamesReachstatementxixBlack,H.etal(2014)WhiteCiderConsumptionandHeavyDrinkers:ALow-CostOptionbutanUnknownprice.AlcoholandAlcoholism49:6,pp675-80.xxAlcoholConcern(2015)AlcoholBrandsConsumedbyYoungPeopleinTreatment2015.xxiBlack,H.etal(2014)op.cit.xxiiGoodall,T.(2011)op.cit.xxiiiBlack,H.etal(2014)op.cit.xxivAssumesRPIof1.2%(RPI12-monthrateof1.2%toDecember2015).OfficeforNationalStatistics(2016),ConsumerPriceInflation,December2015.xxvNHSHealthScotland (2015),MESASalcoholandsalespriceupdate2015 [online].Availableat:http://www.healthscotland.com/documents/25918.aspx[Accessed26/01/2016].xxviNationalAssociationofCidermakers(2010)AResponsetotheAlcoholTaxationReview[online].Availableat:http://cideruk.com/files/PDF/NCGBRE.PDF[Accessed28/01/2016].xxviiNHSHealthScotland(2015),op.cit.xxviiiRoberts,G.(2012)Low-alcoholbeersshowtheircalibre,TheIndependent,online,availableathttp://tinyurl.com/n8e2xwn[Accessed11/02/2014].xxixMäkelä,P.etal.(2007)Doesbeveragetypematter?,NordicStudiesonAlcoholandDrugs,24,pp617-31.xxxSeehttp://news.bbc.co.uk/1/hi/health/8434905.stm[Accessed12/1/2016].xxxiBritishBeerandPubAssociationresponsetoGovernmentreviewofalcoholtaxation,referencedinInstituteofAlcoholStudiesTheimpactofabolishingthealcohol duty escalator, online, available fromhttp://www.ias.org.uk/uploads/IAS%20briefing%20The%20Impact%20of%20Abolishing%20the%20Alcohol%20Duty%20Escalator.pdf[Accessed12/1/2016].xxxiiYang,M.,Brennan,A.,Holmes,J.etal(2013)Modelledincomegroup-specificimpactsofalcoholminimumunitpricinginEngland2014/15:PolicyappraisalsusingnewdevelopmentstotheSheffieldAlcoholPolicyModel(v.2.5).Sheffield:SchoolofHealthandRelatedResearch,UniversityofSheffield