Review of the Taxation of Alcoholic Beverages in South Africa

Call for comments opened 15 May 2014 Share this page:

Finance Standing Committee

The National Treasury invites you to comment on the Review of the Taxation of Alcoholic Beverages in South Africa.

Find documents here: Media Statement
Discussion Paper: Review of the Taxation of Alcoholic Beverages in South Africa.

The proposals contained in the discussion paper must be seen as part of a package of measures (financial and non-financial) aimed at addressing the negative externalities associated with alcohol and encouraging a more responsible approach to the use of alcohol. Such measures include excise duties on alcoholic beverages, limits on the drinking age, restrictions on liquor trading hours, restrictions on alcohol advertising, education targeted at the youth and other groups at risk (e.g. pregnant women), better enforcement of laws and regulations to combat alcohol abuse and illicit trade, and higher penalties for drinking and driving.

The discussion paper covers the following areas:

▪ The experience of the current excise duty structure for alcoholic beverages since 2002;
▪ Recent developments in excise policy formulation both locally and internationally;
▪ Alcohol excise tax anomalies;
▪ The scope for utilising the excise duty system to effectively internalise the social external costs arising from alcohol abuse; and
▪ Policy reform options.

Comments can be emailed to Riaan Labuschagne at Riaan.Labuschagne@treasury.gov.za by no later than Monday, 30 June 2014.

Issued by: National Treasury