HC Deb 16 January 1991 vol 183 c508W
Mr. Wells

To ask the Chancellor of the Exchequer whether he will set out in the Official Report the current rates of excise duty expressed in ecus in each of the EC member states for(a) table wine, (b) sherry at 16.5 per cent. alcohol, (c) port at 20 per cent. alcohol and (d) spirits.

Mrs. Gillian Shephard

Rates of excise duties applied in each of the EC member states to table wines, fortified wine and spirits according to the latest information available, are set out in the table.

Country Excise duty on table wine (ecu per 75cl bottle) Excise duty on sherry at 16.5 per cent alcohol (ecu per 75cl bottle) Excise duty on port at 20 per cent. alcohol (ecu per 75cl bottle) Excise duty on spirits (ecu per bottle)
Belgium 0.26 0.43 0.56 4.49
Denmark 1.19 2.21 2.21 13.87
France 0.02 1.34 1.34 3.35
Germany 0.00 0.97 0.97 3.72
Greece 0.00 0.01 0.01 0.09
Ireland 1.98 2.87 2.87 7.80
Italy 0.00 0.10 0.10 0.66
Luxembourg 0.08 0.27 0.40 2.68
Netherlands 0.27 0.44 0.57 4.11
Portugal 0.00 0.00 0.00 0.57
Spain 0.00 0.08 0.08 1.26
United Kingdom 1.16 1.93 2.23 7.33
Notes:
1 Rates of exchange as at 10 January 1991.
2 Source: EC Excise Duty tables. Inventory of Taxes.
3 From the information available we can identify only four member states which apply different rates of duty to fortified wines of 16.5 per cent. and 20 per cent. Alcohol. For the other member states the rates quoted are illustrative for products of 18 per cent. Alcohol.

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