Alcohol Duty Act

The Alcohol Duty Act is legislation that regulates how alcohol is taxed in a country. It sets out rules for how much duty (tax) must be paid on different types of alcoholic beverages like beer, wine, and spirits. The purpose is to generate revenue for the government, control consumption for health and safety reasons, and ensure fair trading. The act includes provisions for calculating, collecting, and managing alcohol duties, and may specify exemptions or special rates, helping to regulate the alcohol industry and influence pricing and availability.