HC Deb 07 February 1977 vol 925 cc517-8W
Mr. Campbell

asked the Chancellor of the Exchequer what he considers will be the effect on any future negotiations on the rationalisation of duty on spirits within the EEC of the increase in United Kingdom excise duty imposed since January 1977.

Mr. Robert Sheldon

None. Proposals made in 1972 for harmonisation of the spirits duty within the EEC relate only to the structure of the duty, and not to rates.

Mr. Campbell

asked the Chancellor of the Exchequer what differential duty is enjoyed by Cognac and other French spirits within France compared with imported British spirits.

Mr. Robert Sheldon

In France, the total level of excise duty on spirits is the combination of the appropriate consumption tax and any production tax. From 1st February, for cognac the total excise duty is Fr 3,490 per hectolitre of pure alcohol—equivalent to £10.66 per proof gallon—but for Scotch whisky it is Fr 5,800 per hectolitre of pure alcohol—£17.72 per proof gallon.

Mr. Campbell

asked the Chancellor of the Exchequer what he considers will be the effect on the duty in EEC countries on British spirits of the increase in British excise duty since January 1977.

Mr. Robert Sheldon

None. British spirits imported into other EEC countries bear the tax rates imposed by those countries at the levels determined by their respective Governments.

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