HC Deb 21 November 1967 vol 754 cc1122-3
23. Mr. James Davidson

asked the Chancellor of the Exchequer what is the latest available figure for the annual value of Excise Duty on Scotch whisky.

Mr. Diamond

The amount of duty paid on mature plain British spirit, nearly all of which is Scotch whisky, in the financial year 1966–67 was £140.4 million.

Mr. Davidson

Was this figure taken into account in the figures I was given recently in a series of Written Answers for the total Scottish contribution to the Exchequer and total Scottish disbursements from the Exchequer?

Mr. Diamond

This figure is the amount of duty paid. One must be careful to distinguish between the amount of duty paid and the amount of whisky consumed. They may take place in different places.

Mrs. Ewing

Does the right hon. Gentleman realise that the great value of this duty is one reason why a Scottish Government would have no balance of payments problem?

Mr. Diamond

No, Sir; I am not aware of that.