§ Mr. Donald Stewartasked the Chancellor of the Exchequer what were the total Government revenues from the sales of Scotch whisky in (a) Scotland and (b) the United Kingdom for the latest available year.
§ Sir Geoffrey Howe[pursuant to his reply, 21 February 1983, c. 349]: It is estimated that in 1982 the revenue from excise duty and VAT on spirits was about £1,675 million, of which about half was on Scotch whisky. Excise duty is paid on spirits on removal from bonded warehouse and not at the point of retail sale; and information about the revenue from sales in Scotland is therefore not available.