§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer what is the combined level of VAT and excise duty on beer, wine, spirits and cigarettes in each member state of the European Community.
§ Sir John CopeThe following table sets out details of the VAT rate and duty rate applied by each member state to typical excise products in November 1992. The combined level of VAT and excise duty can be calculated only with reference to the retail price. Information is available on the retail price of the most popular price category of cigarettes in the different member states and this has been used to calculate the total tax on cigarettes. It is not possible to arrive at an equivalent price for the main types of alcoholic drinks however, since neither average prices for most popular price category prices are available.