§ Mr. David Price
asked the Chancellor of the Exchequer what the percentage increases in all forms of taxation on beer, table wines, fortified wines and spirits, respectively, have been since February 1974, including VAT.
§ Mr. Robert Sheldon
The amount of VAT charged depends on selling prices, which for alcoholic drinks, vary widely, particularly between on-licence and off-licence sales. Making assumptions about typical off-licence prices for wines and spirits and a typical public bar price for beer, it is estimated that the increases in taxation were approximately as follows:
Per cent. Beer … … 100 Table wine … … 260 Fortified wine … … 135 Whisky … … 70