The search function comes up with 83 links to Budget, and Proposals, but nothing for both . . . so here goes a new thread for the renowned ARRSE membership . . . A proposal intended: - to secure enhanced, guaranteed, income revenue for the Government, - to provide (rather late in the day), much needed support and encouragement to public houses through out the country, - to help reduce the unsupervised, irresponsible, consumption of cheap supermarket alcohol, one of the contributory factors of unsociable behaviour, and unacceptable drunken behaviour, and - to give large retailers the opportunity to behave in a more socially responsible manner (by influencing, negating, one of the items that they have used as "loss-leaders"), The proposal . . . to impose a significant, differential, increased rate of VAT on all alcohol sold "for-consumption-off-the-premises". Note: Differential rates of VAT are NOT a problem. Industry is already dealing with different rates of VAT for utilities, and zero-rated items. The large organisations that will be effected by this proposal are already so highly computerised and automated, that the administrative consequences will be negligible.