HC Deb 23 March 1967 vol 743 c360W
Sir J. Gilmour

asked the Chancellor of the Exchequer whether, in view of the fact that those enjoying diplomatic privilege are able to obtain imported wines and spirits free of Excise Duty, he will take steps to enable Scotch whisky to be obtained on similar duty-free terms.

Mr. MacDermot

Imported wines and spirits are chargeable with Customs Duty, not Excise Duty, and relief is allowable under the provisions of the Diplomatic Privileges Act, 1964. There is no corresponding provision for relief from Excise Duty. Arrangements exist, however, for Heads of Foreign and Commonwealth Missions in London to obtain from the Foreign Office a refund of the amount of excise duty paid on purchases of British produced spirits used for official entertaining by themselves and their diplomatic staff.

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