Cigarette Duty

HC Deb 19 March 1993 vol 221 cc416-7W

Ms. Primarolo

To ask the Chancellor of the Exchequer what was the average amount of VAT and excise duty levied on a packet of cigarettes in real terms in each of the past five years; and what was the total revenue from VAT and excise duty in real terms in each of the past five years.

Sir John Cope

The information is as follows:

Table 1
Average amount of VAT and Excise duty in 1992 prices levied on a packet of cigarettes (pence)
	Duty	VAT
1987–88	126.6	26.9
1988–89	124.6	26.2
1989–90	117.0	25.3
1990–91	117.1	25.1
1991–92	127.4	31.2
1992–93	135.0	32.9

Table 2
Total VAT and Excise duty revenue in 1992 prices from tobacco
£ million
	Duty	VAT
1987–88	6,178	1,307
1988–89	6,000	1,267
1989–90	5,532	1,187
1990–91	5,850	1,212
1991–92	6,290	1,324

Table 1 is based on typical, post Budget prices of a packet of 20 king size cigarettes. The VAT figures in Table 2 are based on consumer expenditure estimates. These figures have all been deflated by the RPI.