Reforming alcohol taxes in a cost-of-living crisis
Evaluating the impact of reforms to the UK alcohol tax system, increases to alcohol tax rates, and the current cost-of-living crisis on alcohol consumption, associated harms and health inequalities.
Introduction
This project will evaluate the public health impact of reforms to the way the UK government taxes alcohol, accounting for the ongoing effects of the cost-of-living crisis.
It will generate new evidence on:
- the extent and nature of impacts on the population overall and on specific population subgroups
- how differences in alcohol policies across the UK shape those impacts
- the potential for future policies to enhance or mitigate the impacts
The project will provide new insights for designing alcohol tax policies that are effective, including during periods of economic instability. This includes actionable evidence for policymakers on how to maximise public health benefits and reduce health inequalities while avoiding adverse effects and supporting vulnerable populations.
Work packages
The project is split into five parts or 'work packages' (WP):
Research team
The project is led by the Sheffield Addictions Research Group at the University of Sheffield and includes a wider team of researchers from the University of Stirling, University College London and the University of Nottingham. The project group has worked together on alcohol and health research for 12 years, including the current 'No/Lo Project'.
Civil servants and health charities helped to design this project and the public will help to lead it. They are contributing to our methods and will help to interpret results. They will also advise on sharing the results with the public, the media, charities, governments and international experts.
Key project information

This study is funded by the NIHR Public Health Research programme (NIHR156679). The views expressed are those of the author(s) and not necessarily those of the NIHR or the Department of Health and Social Care.
Dates
March 2024 – February 2027
Funding
£1,992,369.59
Principal investigator
Professor John Holmes
Joint lead applicant
Professor Colin Angus
Institutions involved
University of Sheffield
University of Stirling
University College London
University of Nottingham
Key contact
Papers
Angus C, Schöley J (2025) Estimating recent trends in alcohol sales in the United Kingdom from alcohol duty revenue Addiction DOI: https://doi.org/10.1111/add.70109
Jackson SE, Cox S, Holmes J, Angus C, Robson D, Brose L, Brown J (2024) Paying the price: Financial hardship and its association with psychological distress among different population groups in the midst of Great Britain's cost-of-living crisis Social Science and Medicine DOI: https://doi.org/10.1016/j.socscimed.2024.117561
Morris D, Angus C, Gillespie D, Stevely A, Pryce R, Wilson L, Henney M, Meier P, Holmes J, Brennan A (2024) Estimating the Impact of Transitioning to a Strength-Based Alcohol Tax System on Alcohol Consumption and Health Outcomes: A Modelling Study of Tax Reform in England The Lancet Public Health DOI: https://doi.org/10.1016/S2468-2667(24)00191-9. See accompany commentary.
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