HC Deb 30 January 1984 vol 53 c45W
Mr. Alton

asked the Chancellor of the Exchequer what is the level of excise duty currently paid by the pipe tobacco industry in the United Kingdom; and what is the comparable duty in the Netherlands.

Mr. Hayhoe

In the United Kingdom, the rate of excise duty charged on pipe tobacco is £24.95 kilogram.

Since 1 January 1984 the duty charged in the Netherlands has been 26.10 per cent. of the retail selling price plus £2.08* per kilogram. Before this date, the duty was charged wholly on an ad valorem basis; and during a transitional period, 1984–1986, products retailing at less than £12.79* per kilogram wil be taxed at the rate of 38.96 per cent. of the retail selling price.

* converted to sterling at the rate applicable on 26 January 1984.

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