HC Deb 10 November 1977 vol 938 cc186-8W
Mr. Newton

asked the Chancellor of the Exchequer if he will state, for the member States of the EEC, the levels of excise duty and value added tax, stated separately, on representative quantities of wine, beer, spirits and cigarettes.

Mr. Robert Sheldon:

The most recent information from available sources, applying currency conversions at rates quoted on 7th November 1977, is as follows:

RATES OF EXCISE DUTY AND VAT
Table wine Fortified wine Beer Rate of VAT Spirits Rate of VAT Cigarttes Rate of VAT
£ per gallon £ per gallon £ per gallon Per cent. £ per proof gallon Per cent. £ per thousand Percentage of retail price Per cent.
United Kingdom … 3.250 4.415(1) 0.661(1) 8 27.090 8 11.160(4) 22 8
Ireland … 2.299 3.480 1.255 10 26.0376 10 15.400(5) — 10
Denmark … 3.088 5.744 1.275 18 60.358 18 34.266 18.56 18
France … 0.047 3.635 0.023 17.6 17.216(2) 17.6 — 47.2(6) 33⅓
West Germany … — 1.307 0.151 11 12.415 11 12.088 24.3 11
Netherlands … 0.859 1.839 0.197 18 12.424 18 0.457 52.3(6) 12.28
Belgium … 0.857 1.828 0.197 25 12.417 25 0.770 57(6) 14
Luxembourg … 0.429 1.400 0.149 10 6.921 10 0.503 56(6) 2
Italy … — 0.482 0.189 14 3.433(3) 35(3) — Up to 68 35
(1) The duties on fortified wine and beer have been calculated on a strength of 20 per cent. Gay Lussac and 4 per cent. Gay Lussac, respectively.
(2) The rate of duty is the highest rate applicable to spirits.
(3) The rates of duty and VAT are those applicable to grain-based spirit.
(4) Based on the average duty content of cigarettes (including leaf duty).
(5) Based on the duty content of standard plain cigarettes.
(6) There is a minimum total duty burden (excluding VAT) as follows:
France £3.436 per thousand.
Netherlands £7.861 per thousand.
Belgium £12.569 per thousand.
Luxembourg £5.970 per thousand.