tax and National Insurance contributions. This will free up time and money for businesses that engage contractors, that could be put towards other priorities. The reform also minimises the risk that genuinely self-employed workers are impacted by the underlying off-payroll rules. 3.45 The government is today publishing its response to the Alcohol Duty Review consultation launched at Autumn Budget 2021, alongside the draft legislation for consideration. The reforms will improve the current system by making it simpler, more economically rational and less administratively burdensome on businesses. The reforms will be implemented from 1 August 2023. The government is also freezing the alcohol duty rates from 1 February 2023 to provide additional support to the sector. 3.46 The government will introduce a modern, digital, VAT-free shopping scheme with the aim of providing a boost to the high street and creating jobs in the retail and tourism sectors. The delivery will include modernising the scheme that currently operates in Northern Ireland and introducing a new digital scheme in Great Britain – a consultation will gather views on the approach and design of the scheme, to be delivered as soon as possible. The new VAT-free shopping scheme for non-UK visitors to Great Britain will enable them to obtain a VAT refund on goods bought in the high street, airports and other departure points and exported from the UK in their personal baggage. 3.47 The transition to net zero emissions can support the government’s growth objectives, creating jobs and business opportunities, and reinforcing the UK’s position as a global leader in technologies to address climate change. The government has asked the Rt Hon. Chris Skidmore MP to chair an independent review into how to deliver our net zero commitment while maximising economic growth and investment, supporting energy security, and minimising the costs borne by businesses and consumers. The Chair will report by the end of 2022. 3.48 Farmers do essential work in producing high quality food for consumption at home and 14 for export. However, agricultural productivity growth has been weak for many years and this needs to change to support the rural economy. The government will rapidly review frameworks for regulation, innovation, and investment that impact farmers and land managers in England. This will ensure government and industry are working together to strengthen UK food security, and maximise the long-term productivity, resilience, competitiveness, and environmental stewardship of the British countryside. The government will set out plans later this autumn. 14 Agriculture in the UK Evidence Pack, DEFRA and the Government Statistical Service, October 2021 The Growth Plan 2022 23