§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer what plans he has to reduce the present duty levels on spirits to equalise the tax treatment of spirits and the tax treatment of other alcoholic drinks. [39144]
§ Mr. Heathcoat-Amory[holding answer 24 October 1995]: Each year prior to making his Budget decisions the Chancellor of the Exchequer reviews the levels of taxation on alcoholic beverages including spirits. Consideration is given to a wide range of social, economic and health factors as well as the revenue effect.