HC Deb 30 April 1973 vol 855 cc248-50W
Mr. Sheldon

asked the Chancellor of the Exchequer (1) what estimate he has made of the revenue obtained from Customs and Excise duties on spirits for the years from 1969, the revenue from Customs and Excise duties for 1973–74 for spirits and the VAT revenue from spirits for 1973–74;

(2) what estimate he has made of the revenue from Customs and Excise duties on beer from 1969 to date, including 1973–74; and what estimate of the VAT revenue from beer for 1973–74;

(3) what estimate he has made of the revenue from Customs duties on wine from 1969 to date, including 1973–74; and what estimate of the VAT revenue from wine for 1973–74;

(4) what estimate he has made of the revenue from Customs and Excise duties on matches from 1969 to date, including 1973–74; and what estimate of the VAT revenue from matches for 1973–74;

(5) what estimate he has made of the revenue from Customs and Excise duties on mechanical lighters from 1969 to date, including 1973–74; and what estimate he has made of the VAT revenue from mechanical lighters for 197374;

(6) what estimate he has made of the revenue from Excise duties on British

Commodity Full Year Yield from Customs and Excise Duties Full Year Yield from VAT
£m £m
1969–70 1970–71 1971–72 1972–73 1973–74
* † †
Spirits … … 332.1 371.5 409.3 450 419 85
Beer … … 450.5 467.0 482.8 500 345 170
Wine … … 64.9 74.9 87.3 100 76 48
British Wine … … 15.7 17.9 19.1 20 14 5
Matches … … 8.8 8.9 9.2 9 6 2½
Mechanical Lighters … … 1.7 1.9 1.9 2 1 1½
Tobacco … … 1141.5 1142.5 1125.3 1180 1030 175
* Provisional.
† Estimated.

Mr. Sheldon

asked the Chancellor of the Exchequer (1) what estimate he has made of the retail prices of standard tipped, small plain and small tipped cigarettes and of the amount of duty for each type assuming a Customs rate of £4.3050 per pound;

(2) what estimate he has made of the average amount of duty per packet of 20 standard full-sized non-tipped cigarettes at a Customs rate of £43050 per pound and of the retail price of such cigarettes.

Mr. Higgins

Following is the information: —

Type of cigarette Assumed Typical retail price per packet of 20 cigarettes Average duty content
(p) (p)
Standard tipped 26.5 14.8
Small plain 24.0 14.7
Small tipped 21.0 11.0
Standard plain 31.0 19.4

Mr. Sheldon

asked the Chancellor of the Exchequer what estimate he has made of the average amount of duty per pint of beer at an Excise rate of £6.90 per 36 gallons and of the average retail price per pint.

Mr. Higgins

The estimated average amount of duty per pint is 3.1p, exclusive

wine from 1969 to date, including 1973–74; and what estimate of the VAT revenue from British wine for 1973–74;

(7) what estimate he has made of the revenue from Customs and Excise duties on tobacco from 1969 to date including 1973–74; and what estimate of the VAT revenue from tobacco for 1973–74.

Mr. Higgins

Following is the information:—

of VAT. The average retail price has been estimated to be about 16½p per pint.

Mr. Sheldon

asked the Chancellor of the Exchequer what estimate he has made of the average amount of duty per bottle of spirits at an Excise rate of £15.4500 per proof gallon.

Mr. Higgins

The Excise duty is £1.80 per bottle of one-sixth of a gallon at 70 degrees proof.