HC Deb 27 February 1968 vol 759 cc309-10W
Mrs. Ewing

asked the Chancellor of the Exchequer what duty per degree of alcoholic strength is imposed on whisky and each other category of wine or spirit sold in the United Kingdom.

Mr. Harold Lever

For typical wines and spirits, the information is as follows:

Spirits Duty per gallon per degree of proof spirit
s. d.
Whisky 3 2.55
Gin and vodka (home-produced) 3 2.73
Brandy and rum (Commonwealth) 3 2.55
Brandy and liqueurs(non-Common-wealth) 3 2.85
Wine Assumed strength (proof) Duty per gallon per degree of proof
s. d.
Port and sherry 35 1 1.46
Heavy wines (Commonwealth) 35 10.03
Champagne 23 1 5.09
Light wines 22 11.04
20 1 0.15
18 1 1.5
16 1 3.19
British wine 31.5 7.52

Mrs. Ewing

asked the Chancellor of the Exchequer, if he will revise the existing arrangements for payments of excise duty which requires duty on Scotch whisky to be paid in advance of the release of the whisky from bond, the blender having to wait over one month for his invoice to be met.

Mr. Harold Lever

This is a Budgetary matter, and I cannot comment now.