Tax and duty paid by Scottish distillers

The request was refused by HM Revenue and Customs.

Kristian Healey-Ryder

Dear HM Revenue and Customs,

I am writing to you under the Freedom of Information Act 2000 to request the following information from HMRC:

Annual figures for a period of ten years (2010-2020), showing the annual amount of tax, licensing fees, and duty paid to HMRC by the distilling industry in Scotland.

To assist you, I believe that the relevant Standard Industry Code [SIC] is as follows:

1) SIC Code 11010: Distilling, rectifying and blending of spirits.

Please provide the information in the form of a table with separate columns for each year. The rows should detail which fee, tax, or duty is paid.

If it is not possible to provide the information requested due to the information exceeding the cost of compliance limits identified in s.12, please provide advice and assistance, under the s.16 obligations of the Act, as to how I can refine my request.

Yours faithfully,

Mr. Kristian Healey-Ryder

foi.team@hmrc.gsi.gov.uk on behalf of Mincom & FOI Team Inbox, HM Revenue and Customs

Our ref: FOI2020/01570

Dear Kristian Healey-Ryder,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 28th August which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
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with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

no-reply@hmrc.ecase.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Mr Healey-Ryder,

We are writing in response to your request for information, received 28
August.

Yours sincerely,

HMRC Freedom of Information Team