The purpose of this paper is to set out the broad framework of the social responsibility levy as provided for in sections 10 and 11 of the Alcohol etc. (Scotland) Bill and to seek views on the detail of this levy.
The draft regulations provided at Annex A to this document are intended to assist further consideration and development of the levy.
Section 11 of the Alcohol etc. (Scotland) Bill will require the Scottish Ministers to consult on the draft regulations relating to the social responsibility levy prior to the regulations being laid before the Scottish Parliament. This paper is not the consultation required by section 11 and is being undertaken to assist with the development of the policy. Further consultation will be necessary before any draft regulations are laid in Parliament.
