§ Mr. Reidasked the Chancellor of the Exchequer if he will publish a table in the 768W Official Report showing, on each occasion since 1945 when there was a change in the incidence of duty, the duty charged per degree of alcoholic strength for (1) Scotch whisky, and (2) beer.
§ Mr. Robert SheldonThe following table gives the information requested:
Approximate excise duty chargeable per degree proof per gallon Date Whisky Beer p p 1st January 1945 … 7.9 4.2 13th November 1947 … 9.5 4.8 7th April 1948 … 10.5 5.4 7th April 1949 … 10.5 4.9 19th April 1950 … 10.5 4.5 8th April 1959 … 10.5 3.5 26th July 1961* … 11.6 3.9 15th April 1964. … 12.9 4.4 7th April 1965 … 14.6 4.9 21st July 1966† … 16.1 5.4 20th March 1968 … 17.1 5.4 23rd November 1968‡ … 18.9 5.9 1st April 1973§ … 15.4 3.9 27th March 1974 … 17.0 5.1 16th April 1975 … 22.1 7.4 * Regulator surcharge: incorporated into duty on 19th April 1962. †Regulator surcharge: incorporated into duty on 12th April 1967. ‡Regulator surcharge: incorporated into duty on 16th April 1969. § Revenue duties abated to offset imposition of VAT on revenue duty goods. Beer duty is assessed not on alcoholic strength but on the original gravity of the worts. The average gravity fluctuated from time to time during the period in question but for the purpose of this comparison a constant average gravity of 1037.5° producing an alcoholic strength of 6.4° has been assumed.