HC Deb 29 March 1971 vol 814 cc312-3W
Dr. David Owen

asked the Chancellor of the Exchequer, in the period 1956 to 1970, inclusive, on what dates were there changes in the rate of tax on alcoholic drink and tobacco; and what was the yield corresponding to each change for the first full year assuming no consequential change in consumption.

Mr. Higgins

Allowance for the consequential effects on consumption is normally made in estimating the yield of changes in duty rates. If, however, the effects of duty increases and decreases had been assumed to be solely proportionate to the changes in the rates of duty, the effects on revenue would have been approximately as follows:

Date of duty change Net additional yield in a full year assuming no change in consumptionmillion)
Tobacco 18.4.56 +35
Heavy wine 16.4.58 -5
Beer 8.4.59 -70
Tobacco, most wine 5.4.60 +35
Tobacco, spirits, beer, wine 26.7.61 +125
Tobacco, spirits, beer, wine 15.4.64 +155
Tobacco, spirits, beer, wine 7.4.65 +210
Spirits, beer, wine 21.7.66 +65
Tobacco, spirits, wine 20.3.68 +80
Tobacco, spirits, beer, wine 23.11.68 +175
Wine 16.4.69 +15