HC Deb 30 November 1993 vol 233 cc938-40

The Government's clear policy has always been to shift the burden of taxation, over time, from income to spending. This reflects the Government's underlying political philosophy — that people should be allowed to keep as much of their own money as possible. Provided the less well-off are helped, it is fairer and less damaging to the economy to tax people on how much they spend and consume than on the work they do.

In line with this policy, even in a very difficult year, I have been able to avoid any increase in income tax rates. But to do this I have had to raise further revenue from indirect taxation. Let me start with the excise duties.

    cc938-9
  1. ROAD FUEL DUTY AND VEHICLE EXCISE DUTY 320 words
  2. c939
  3. TOBACCO 127 words
  4. cc939-40
  5. WINE, BEER AND SPIRITS 808 words