§ Mr. BarronTo ask the Chancellor of the Exchequer what is the amount of sterling equivalent and/or percentage rate levied on(a) hand-rolling tobacco, (b) cigars, (c) other smoking or chewing tobacco in (i) excise duty and (ii) VAT or other sales tax in each country in (1) the European Union and (2) the Group of 7. [22966]
§ Mr. Heathcoat-AmoryThe information for European Union member states is given in the table. The information, requested is not readily available for the G7 countries in the form required.
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Hand-rolling tobacco (b) Cigars (c) Other smoking tibacco (i) Excise Duty (ii) VAT (i) Excise Duty (ii) VAT (i) Excise Duty (ii) VAT Italy 54.28 per cent. of RRP 19.00 per cent. 23 per cent. of RRP 19.00 per cent. 54 per cent. of RRP 19.00 per cent. Luxembourg 31.50 per cent. of RRP 12.00 per cent. 10 per cent. of RRP 12.00 per cent. £14.54 per kg + 31.5 per Cent. of RRP12.00 per cent. Netherlands £14.34+16.53 per cent. of RRP 17.50 percent. 5 per cent. of RRP 17.50 per cent. 16.1 per cent. of RRP 17.50 percent. Portugal 30 per cent. of RRP 16.00 per cent. 26.21 per cent. of RRP 16.00 per cent. 30 per cent. of RRP 16.00 per cent. Spain 30 per cent. of RRP 17.00 per cent. 10 per cent. of RRP 17.00 per cent. 20 per cent. of RRP 17.00 per cent. Sweden £32.56 25.00 per cent. £29.68 per 1000 25.00 per cent. £6.36 per kg 25.00 per cent. UK £85.94 per cent. 17.50 per cent. £85.61 per kg 17.50 per cent. £37.64 per kg 17.50 percent. RRP—Recommended Retail Price.
§ Mr. BarronTo ask the Chancellor of the Exchequer what is the current proportion of the purchase price paid in taxation for an average(a) packet of 20 cigarettes, (b) 250g of hand-rolling tobacco, (c) packet of five cigars and (d) 250g of pipe tobacco; and what it has been in each year since 1965. [22964]
§ Mr. Heathcoat-AmoryInformation based on actual purchase prices for average cigarettes or other tobacco products is not readily available. Information in the form requested is given in the table based on manufacturers' recommended retail prices during the period 1965–95 for the current leading brands of tobacco products. I regret that the figures for hand-rolling tobacco, cigars and pipe tobacco between 1965 and 1976 could be provided only at disproportionate cost.
Total tax (Excise and VAT) as a percentage of retail price Cigarettes HRT Cigars Pipe 1965 77 — — — 1966 77 — — — 1967 69 — — — 1968 70 — — — 1969 71 — — — 1970 71 — — — 1971 67 — — — 1972 66 — — — 1973 64 — — — 1974 70 — — — 1975 69 — — — 1976 70 — — — 1977 77 27 18 21 1978 70 72 44 68 1979 70 70 43 66 1980 71 69 44 65 1981 74 69 46 65 1982 75 72 51 68 1983 74 71 51 67 1984 75 70 50 65 1985 75 71 52 63 1986 75 71 50 61 1987 74 72 49 59 1988 75 71 49 58 1989 74 71 45 57 1990 74 69 44 55 1991 76 69 44 53 1992 76 71 47 55 1993 76 71 48 54 1994 76 69 47 53 1995 77 73 51 57 Using price at 1 Janury