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Reliability of the alcohol tax gap

How we make sure the alcohol tax gap estimate is reliable.

Published 3 November 2025

We seek feedback and advice about how we estimate the alcohol tax gap from our external and internal subject matter experts. Based on the advice and assessment, the reliability rating for this estimate is low with a score of 15.

We are looking to improve the reliability in the future by drawing on further data sources so that we can remove or improve upon assumptions that we use.

Figure 3: Reliability rating scale from very low to very high – alcohol tax gap

The reliability rating of low (15) for the current Alcohol tax gap estimate. The rating scale includes very low (1-10), low (11-15), medium (16-20), high (21-25), very high (26-30).

 

 

QC105708