McMillan, Lauren and Perman-Howe, Parvati and Fenton, Laura and Buelo, Audrey and Ford, Allison and O’Donnell, Rachel and Reid, Grahame and Holmes, John (2026) Public attitudes towards the UK alcohol duty reforms: a summary of findings from qualitative research with hazardous and harmful drinkers facing financial pressures. Stirling: University of Stirling.
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This briefing note reports findings from a study evaluating alcohol pricing policies implemented in the United Kingdom. These include:
▪ A 10% increase on alcohol taxes and changes to the structure of the tax system, collectively known as the alcohol duty reforms. These policies were introduced in the United Kingdom in 2023 during a cost-of-living crisis.
▪ Minimum unit pricing (MUP), which was introduced in Scotland in 2018 (and subsequently increased in 2024) and Wales in 20201.
The research aimed to explore how hazardous and harmful drinkers who are facing financial pressures responded to the cost-of-living crisis. We also explored what they think about alcohol pricing policies and their impacts, which is the focus of this briefing.
G Health and disease > Substance use disorder (addiction) > Alcohol use disorder
L Social psychology and related concepts > Life circumstances > Financial (money) difficulties / debt
MA-ML Social science, culture and community > Sociocultural aspects of substance use > Societal attitude toward substance use / public opinion
MM-MO Crime and law > Substance use laws > Alcohol laws (liquor licensing)
MP-MR Policy, planning, economics, work and social services > Policy > Policy on substance use
MP-MR Policy, planning, economics, work and social services > Economic policy
VA Geographic area > Europe > United Kingdom or Great Britain
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