§ Mr. Arthur Lewisasked the Chancellor of the Exchequer if he is aware that Scotch whisky incurs a greater duty per degree of alcoholic strength than many other alcoholic and imported drinks, and that this encourages the import and consumption of foreign alcoholic beverages; and, in view of the need to conserve foreign currency, if he will either tax foreign beverages at the same rate as whisky or reduce the taxation on whisky to the same level as that on foreign imported wines and spirits.
§ Mr. MacDermotThe duty on imported spirits is on the same level as that on Scotch whisky or in some cases slightly higher.
My right hon. Friend will keep the relative burden of duty on spirits and other beverages under review, like other forms of taxation.