§ Mrs. LaitTo ask the Chancellor of the Exchequer (1) what is the average price of(a) cigarettes, (b) cigars and (c) rolling tobacco in each EU country; and what percentage of that price is excise, VAT or other tax;
(2) what are the rates of excise duty and VAT on tobacco products in each EU country; and what is the difference in each case from United Kingdom levels.
§ Mr. Heathcoat-AmoryThe most popular price category for cigarettes, cigars and hand-rolling tobacco in each EU country and the excise and VAT elements of those prices are shown in the tables. Average prices of these products in other EU countries are not available.
759W
MPPC £ per 1000 cigarettes Excise Duty as a percentage of MPPC VAT as a percentage of MPPC Cigarettes Belgium 91.96 57.76 17.01 Denmark 145.94 64.56 20.00 France 82.80 59.16 16.32 Germany 100.49 58.68 13.04 Greece 60.59 56.62 15.25 Ireland 122.33 59.95 17.36 Italy 59.07 57.00 15.97 Luxembourg 65.32 57.96 10.71 Netherlands 80.43 57.00 14.89 Portugal 52.46 67.17 13.79 Spain 27.27 55.36 14.53 United Kigndom 127.00 61.20 14.89 Cigars Belgium 935.97 10.00 17.01 Denmark 5577.10 10.37 20.00 France 1199.98 29.26 16.32 Germany 1168.99 5.00 13.04 Greece — — — Ireland 366.88 22.06 17.36 Italy — — — Luxembourg — — — Netherlands 2449.;46 5.00 14.89 Portugal — — — Spain 2528.24 10.00 14.53 United Kingdom 388.00 19.99 14.89 Hnand-rolling tobacco Belgium 26.29 37.55 17.01 Denmark 69.99 40.96 20.00 France 24.72 56.38 16.32 Germany 44.09 46.22 13.04 Greece 45.78 57.50 15.25 Ireland 101.43 67.33 17.36 Italy 26.48 54.28 15.97 Luxembourg 23.50 31.50 10.71 Netherlands 29.25 60.47 14.89 Portugal 11.10 30.00 13.79 Spain 22.31 30.00 14.53 United Kingdom 142.40 57.49 14.89
Rate of Excise Duty Actual Tax Amounts £ per 1,000 Amount less than United Kingdom levels £ per 1,000 Ad valorem Per cent. Specific per 1,000 VAT Rate per cent. Total exercise VAT Exercise VAT Cigarettes Belgium 50.00 7.11 20.50 52.91 15.58 35.02 5.10 Denmark 21.22 63.26 25.00 94.22 29.19 -18.04 -12.35 France 54.95 3.49 19.50 48.98 13.51 39.63 7.63 Germany 24.80 34.04 15.00 58.97 13.11 27.37 8.23 Greece 53.39 1.96 18.00 34.31 9.24 56.45 12.56 Ireland 16.83 52.74 21.00 73.33 21.23 8.61 -2.20 Italy 53.35 2.16 19.00 33.67 9.43 58.42 12.62 Luxembourg 54.30 2.39 12.00 37.86 7.00 54.00 15.93 Netherlands 21.05 38.92 17.50 45.85 11.98 44.00 9.67 Portugal 56.00 5.86 1600 35.23 7.24 57.77 15.73 Spain 49.00 1.74 17.00 15.10 3.96 82.53 19.72 United Kingdom 20.00 52.33 17.50 77.73 18.91 — — Cigars Belgium 10.00 0.00 20.50 93.60 159.23 N/A N/A Denmark 10.00 20.64 25.00 578.23 1115.42 N/A N/A France 29.26 0.00 19.50 351.11 188.19 N/A N/A Germany 5.00 0.00 15.00 58.45 152.48 N/A N/A Greece 26.00 0.00 18.00 N/A N/A N/A N/A Ireland* 0.00 80.93 21.00 80.93 63.67 N/A N/A Italy 23.00 0.00 19.00 N/A N/A N/A N/A Luxembourg 10.00 0.00 12.00 N/A N/A NA N/A Netherlands 5.00 0.00 17.50 122.47 364.81 N/A N/A Portugal 26.21 0.00 N/A N/A N/A N/A N/A Spain 10.00 0.00 17.00 252.82 329.77 N/A N/A United Kingdom* 0.00 77.58 17.50 77.58 57.79 N/A N/A Hand Rolling Tobacco Belgium 37.55 0.00 20.50 9.87 4.47 71.99 16.74 Denmark 0.00 28.67 25.00 28.67 14.00 53.19 7.21 France 56.38 0.00 19.50 13.94 3.88 67.92 17.33 Germany 18.12 12.39 15.00 20.38 5.75 61.48 15.46 Greece 57.50 0.00 18.00 26.32 6.98 55.54 14.23 Ireland 0.00 68.29 21.00 68.29 17.60 13.57 3.61 Italy 54.28 0.00 19.00 14.37 4.23 67.49 16.98 Luxembourg 31.50 0.00 12.00 7.40 3.07 74.46 18.14 Netherlands 16.53 12.85 17.50 17.69 4.36 64.17 16.85 Portugal 30.00 0.00 16.00 3.33 1.53 78.53 19.68 Spain 30.00 0.00 17.00 6.69 2.91 75.17 18.30 United Kingdom 0.00 81.86 17.50 81.86 21.21 — — * Duty on cigars in United Kingdom and Ireland is in £ per Kg and therefore comparison of differences in levels of Excise duty and VAT with United Kingdom are not available.