HC Deb 19 July 1977 vol 935 c474W
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