HC Deb 18 May 1971 vol 817 c248W
Mr. George Cuninngham

asked the Chancellor of the Exchequer what was the value of excise duty charged on Scotch malt whisky and Scotch grain whisky, respectively, and what was the volume of each produced and the volume of each exported, in each of the last two complete years.

Mr. Higgins

In 1970 excise duty of about £2.4 million was paid on malt whisky, 57 million proof gallons of malt whisky were produced in Scotland, and exports of malt whisky were 2.2 million proof gallons. The corresponding figures for grain whisky were £0.5 million, 86½ million proof gallons and 0.5 million proof gallons, respectively. In addition, duty of £195.5 million was paid on other excise mature spirits, most of which was blended whisy, and 59.7 million proof gallons of blended whisky were exported. No information is available on the quantities of malt and grain whiskies in blended whisky.

In 1969 excise duty of £174 million was paid on mature spirits, 55 million proof gallons of malt whisky and 76½ million proof gallons of grain whisky were produced in Scotland, and exports of whisky were 52.4 million proof gallons. The duty payments on mature spirits and the quantities of exported whisky cannot be allocated to malt and grain whiskies and other spirits for years before 1970.