§ Mr. Donald Stewartasked the Chancellor of the Exchequer what were the total Government revenues from excise duty on Scotch whisky in 1983; what was the total revenue from value added tax levied on spirits in 1983; and what percentage of the latter arises from Scotch whisky.
§ Mr. LawsonIt is estimated that the revenue raised in 1983 from the excise duty on whisky (including Irish whisky) was £635 million. The estimated revenue in 1983 from VAT on spirits was £420 million, about half of the VAT revenue being accounted for by Scotch whisky.