§ Mr. Wakehamasked the Chancellor of the Exchequer what is the rate of duty on English grown wines; and what is the equivalent duty paid by wine growers in the other member States of the EEC on wine grown for domestic consumption.
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§ Mr. Robert SheldonThe rates of excise duty and of VAT on table wine in each member State of the EEC are as follows:
Duty per gallon of Table Wine Rate of VAT (£*) (per cent.) United Kingdom … 3.25 8 Belgium … 0.88 25 Denmark … 3.31 15 France … 0.05 17.6 Ireland … 2.30 10 Italy … Nil 14 Luxembourg … 0.44 5 Netherlands … 0.89 18 West Germany … Nil 11 * Converted at exchange rates on 10th May 1977.
§ Mr. Wakehamasked the Chancellor of the Exchequer what is the rate of duty on home-produced wine expressed as a percentage of the duty on home-produced beer in each of the member States of the EEC.
§ Mr. Robert SheldonThere is no recognised and uniquely fair way of comparing beer and wine. The following table shows the excise duty charged per degree of alcohol on table wine as a percentage of the excise duty on beer calculated on the same basis. In all EEC countries VAT is also charged.
United Kingdom … … 152 Belgium … … 134 Denmark … … 75 France … … 67 Ireland … … 56 Italy … … Nil Luxembourg … … 86 Netherlands … … 134 West Germany … … Nil