Whiskey and Whisky

HC Deb 08 February 1993 vol 218 cc446-7W

Mr. Peter Bottomley

To ask the Chancellor of the Exchequer, pursuant to his answer of 20 January,Official Report, column 255–56, if he will list the dates and the changes in (a) duty rate and (b) total duty, in real terms, received on whisky and whiskey in each of the last 15 years; and what assessment he has made of the main reasons for the domestic volume changes that underlay the fluctuations in estimated duty on whiskey and whisky in the years from 1981–82 to 1985–86.

Sir John Cope

The information is as follows:

¹ No change in duty rate.

² Receipts in 1982–83 and 1983–84 were substantially affected by the introduction of duty deferment on wines and spirits in February 1983. If duty deferment had not been available, receipts of duty from spirits in 1982–83 would have been higher than those recorded and conversely lower than recorded in 1983–84.

The real terms figures have been calculated using the RPI. Estimated whisky duty is at 1991–92 prices. Duty rates are at March 1992 prices and use the RPI applying in the Budget month where as December RPI is normally used or revalorisation.

For information on the percentage duty changes I refer my hon. Friend to the reply I gave to him on 20 January 1993, at column 256.