§ Mr. Selwyn Gummerasked the Chancellor of the Exchequer on what basis 93W excise duty on tobacco is levied; and how this compares with the basis used in the other member countries of the enlarged European Economic Community.
§ Mr. HigginsIn the United Kingdom and the Irish Republic, excise duties on tobacco are levied by weight on the unmanufactured leaf. In EEC and in Denmark and Norway, national revenue is obtained from tobacco consumption in a variety of ways; my understanding is that all these are based on the finished product.