Draught relief on beer and cider will increase from 5% to 9.2% cutting 11p off draught beer prices but the tax on wine and spirits will be hiked by 23%.

Wine and whisky will see the highest tax increases in nearly 50 years, with the price of a bottle of wine with an ABV of more than 12.5% increasing by 44p from the summer.

The Scotch Whisky Association (SWA) slammed the decision by the Chancellor to raise duty on Scotch whisky by 10.1%, in one of the largest tax hikes in recent decades.