Minimum alcohol pricing (MUP) revenue: FOI release

Information requested

You asked for, in relation to the Minimum Unit Price of alcohol in Scotland:

1. What additional money is added to the price of each bottle of spirits, wine and beer/lager and cider for consumers in Scotland over the same item of alcohol sold to customers in England and elsewhere in the UK?

2. How much revenue could be created for the Government of the people of Scotland, (to invest in this country’s community services), if a decision was made by the Scottish Government to divert the additional increase in price for Scotland’s alcohol sales, from the selling supermarkets and alcohol off-sales sellers to the Scottish Taxpayers?

Response

With regards to your question around the additional money added to the price of each bottle of alcohol for consumers in Scotland over those in the rest of the UK as a result of MUP. MUP sets a minimum price per unit of alcohol at which an alcoholic beverage can be sold in Scotland. The minimum price is currently 65 pence per unit of alcohol.

MUP does not add a fixed amount to the price of each product sold in Scotland. It only affects products that would otherwise be sold below the minimum threshold. The impact on individual products depends on their alcohol content and their hypothetical retail price in the absence of MUP. Products already priced above the MUP threshold are unaffected.

It is not possible to provide definitive figures for the price differentials for each bottle of spirits, wine, beer, lager or cider between those sold in Scotland and other parts of the UK directly as a result of MUP. The effect of MUP varies by product, retailer, and over time, as market dynamics, including pricing strategies, promotions, and consumer behaviour, change over time.

The Scottish Government’s Business and Regulatory Impact Assessment for the continuation and future pricing of MUP, published in February 2024, contains an analysis of the price distribution of the Scottish off-trade alcohol market. This shows for instance, that in 2022, 64% of alcoholic beverages (by volume of alcohol) were sold below 65 pence per unit. Analyses are provided by broad drink category and for the top 50 selling off-trade products in Scotland in 2022. The report is accessible via Minimum Unit Pricing (MUP) Continuation and future pricing: Business and Regulatory Impact Assessment - gov.scot

Public Health Scotland also produce an Alcohol Consumption and Harms Dashboard. This includes the average price per unit of alcohol sold in Scotland and England and Wales by trade sector per year up to 2024. The statistical report and dashboard is accessible via Alcohol consumption and harms dashboard 24 June 2025 - Alcohol consumption and harms dashboard - Publications - Public Health Scotland

With regards to your question about diverting additional revenues resulting from MUP in Scotland to invest in public services. The Scottish Government does not raise any revenue directly from minimum unit pricing of alcohol. Any increased revenue that retailers accrue as a result of the increase to the MUP would be subject to existing UK reserved taxes. Alcohol sales are subject to Value Added Tax (VAT), whilst any profits made by retailers selling alcohol are already subject to Corporation Tax. Alcohol Duty and VAT are reserved to the UK Government and not an area within the competence of the Scottish Government.

The Scottish Government’s Business and Regulatory Impact Assessment for the continuation and future pricing of MUP, published in February 2024, includes modelling which estimates the potential increase in revenue to retailers resulting from the change in MUP from 50 pence to 65 pence per unit. The report is accessible via Minimum Unit Pricing (MUP) Continuation and future pricing: Business and Regulatory Impact Assessment - gov.scot

Table 39 in the Business and Regulatory Impact Assessment shows that, for a MUP of 65 pence per unit, retailer revenues (excluding VAT and duty) would be estimated to increase by £4.4 million in the first year compared to the impacts of MUP at 50 pence per unit in 2019, and estimated to increase by around £17.9 million per annum compared to removing MUP. For the off-trade specifically, retailer revenues were modelled to be £16.5 million higher in the first year compared to MUP at 50 pence per unit in 2019, and £45.8 million higher in the first year with a MUP at 65 pence per unit compared to the removal of MUP. These estimates are based on assumptions about sales volumes, product pricing, and consumer behaviour, and are intended to illustrate the potential scale of impact. They do not represent actual revenue figures and are not disaggregated by retailer or product type.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.