Beer, Wine and Spirits

HC Deb 18 July 1977 vol 935 c395W

Mr. Newton

asked the Chancellor of the Exchequer what is the yield of 1p on the excise duty on (a) a pint of beer, (b) a bottle of whisky, (c) a bottle of table wine, and (d) a bottle of heavy wine.

Mr. Robert Sheldon

It is estimated that increasing the duties on alcoholic drink to produce with VAT a 1p per unit price increase would yield the following amounts of revenue in a full year:

1. (a) 1p per pint of beer—about £100 million;
2. (b) 1p per 26⅔ fl. oz. bottle of spirits at 70 proof—less than £1 million;
3. (c) 1p per 75 cl bottle of wine (all types)— about £3 million.

The excise duty headings do not permit the exact divisions asked for in the Question but, as a rough guide, the yield from the duty on whisky can be taken as about half the total yield from all spirits and from table wine somewhat under half of that from all dutiable wine.