§ Mr. Biffenasked the Chancellor of the Exchequer if he is aware that stocks of maturing whisky now equal 10½ years consumption at the present rate of sales, and that the level of excise duty on spirits is disproportionate to that levied on other alcohols; and if he will seek to remedy this anomaly.
§ Mr. Harold LeverThe excise duty on spirits, when measured in terms of duty per degree of proof spirit content, is higher than that on other alcoholic beverages, but the rates of duty on different drinks are not determined solely by the relative strength. I cannot anticipate my right hon. Friend's Budget proposals.