HC Deb 03 December 1991 vol 200 cc82-3W
Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer what information he has concerning the extent to which other member countries of the European Community have adopted systems of lower levels of excise duties on the products of smaller brewers.

Mrs. Gillian Shephard

Beer produced by smaller brewers in Belgium, Denmark, Germany, Luxembourg and the Netherlands is subject to lower rates of excise duty. Their daily systems provide either a single reduced rate for brewers producing less than a certain annual quantity, or a number of lower rates which are applied as a sliding scale according to production levels.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer if he will make it his policy to introduce into the United Kingdom a system of lower levels of excise duty on the products of smaller brewers.

Mrs. Gillian Shephard

I have no present plans to introduce lower levels of excise duties on the products of smaller brewers.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer what information he has concerning the policy of the European Commission to the system of lower levels of excise duties on the products of smaller brewers which is adopted by other member countries of the European Community.

Mrs. Gillian Shephard

In framing its proposals concerning the harmonisation of beer duty, the Commission included an option for member states to apply a single reduced rate of duty on beer brewed by small brewers. At the Economic and Finance Council meeting on 24 June it was decided that this option would apply to brewers producing less than 200,000 hectolitres per annum —122,250 barrels—with the reduced rate set at not more than 50 per cent. below the standard national rate.