HMRC reminds licensing authorities to update references to repealed alcohol duty legislation

HM Revenue and Customs (HMRC) is reminding licensing authorities that the Alcoholic Liquor Duties Act 1979 (ALDA) was repealed as part of the reforms introduced through the Finance (No. 2) Act 2023.

An HMRC spokesperson advised the IoL:

“We recently became aware of a licensing annex document that referred to the Alcoholic Liquor Duties Act 1979 when directing readers to alcohol duty legislation. While the Interpretation Act 1978 ensures that references to repealed legislation are generally read as referring to the corresponding provisions in the Finance (No. 2) Act 2023, we encourage authorities to update any such references to reflect the current legislative framework.”

Although the Licensing Act 2003 does not itself refer to ALDA, HMRC is highlighting the change in case any local authorities have included references to the repealed Act within annexes, guidance notes or supporting licensing documentation that signpost readers to alcohol duty rates or related provisions.

Authorities are encouraged to review and update any references to ALDA to ensure licensing materials remain accurate and up to date.

For further information, enquiries can be directed to the HMRC Alcohol Policy Team.