HC Deb 12 April 1976 vol 909 cc1046-7

Motion made, and Question, That as from 7th April 1976 the rates of duty specified in section 10d) of the Finance (No. 2) Act 1975 shall be increased—

  1. (a) from £13.6800 for every 36 gallons to £15.8400 for every 36 gallons;
  2. (b) from £0.4560 for each additional degree of original gravity exceeding 1,030 degrees to £0.5280 for each such additional degree.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]

That as from 7th April 1976 the rates of duty under section 14 of the Finance (No. 2) Act 1975 shall be as follows:—

Description of wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.) Rates of duty (per gallon)
£
Wine of an alcoholic strength—
not exceeding 15% … … … … 2.9550
exceeding 15 but not exceeding 18% … … … … 3.4100
exceeding 18 but not exceeding 22% … … … … 4.0150
exceeding 22% … … … … 4.150 plus
£0.4300 for every 1% or part of 1% in excess of 22%;
each of the above rates of duty being, in the case of sparkling wine, increased by £0.6500 per gallon.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions), and agreed to.

That as from 7th April 1976 the rates of duty under section 15 of the Finance (No. 2) Act 1975 shall be as follows:

Description of wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.) Rates of duty (per gallon)
£
Made-wine of an alcoholic strength—
not exceeding 10% … … … … 1.9200
exceeding 10 but not exceeding 15% … … … … 2.8750
exceeding 15 but not exceeding 18% … … … … 3.1600
exceeding 18% … … … … 3.1600 plus
£0.4300 for every 1% or part of 1% in excess of 18%;
each of the above rates of duty being, in the case of sparkling wine, increased by £0.3000 per gallon.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions), and agreed to.