§
Mr. Robert Sheldon
Following is the latest available information, which relates to the year 1975–76:
| Welsh counties |
£ |
| Gwent |
2,990 |
| Mid-Glamorgan |
3,070 |
| South Glamorgan |
3,170 |
| West Glamorgan |
3,220 |
| Dyfed |
2,960 |
| Gwynedd |
2,840 |
| Powys |
3,200 |
| Clwyd |
3,020 |
| Wales |
3,070 |
| England |
3,330 |
| Scotland |
3,140 |
| Northern Ireland |
2,860 |
|
|
Table wine £ per |
fortified wine*£ per |
Rate of VAT |
Beer‡ £ per |
Rate of VAT |
Spirus £ per proof |
Rate of VAT |
|
|
gallon |
gallon |
Per cent. |
gallon |
Per cent. |
gallon |
Per cent. |
| United Kingdom |
… |
3.25 |
4.415 |
8.0 |
0.661 |
8.0 |
27.09 |
8.0 |
| Ireland |
… |
2.299 |
3.48 |
10.0 |
1.255 |
10.0 |
26.0376 |
10.0 |
| Denmark |
… |
3.28 |
6.103 |
18.0 |
1.355 |
18.0 |
64.129§ |
18.0 |
| France |
… |
0.047 |
3.629 |
17.6 |
0.023 |
17.6 |
17.186§ |
17.6 |
| West Germany |
… |
— |
1.381 |
12.0 |
0.159 |
12.0 |
13.114 |
12.0 |
| Netherlands |
… |
0.919 |
1.966 |
18.0 |
0.211 |
18.0 |
13.286 |
18.0 |
| Belgium |
… |
0.909 |
1.94 |
25.0 |
0.209 |
16.0 |
13.178 |
25.0 |
| Luxembourg |
… |
0.456 |
1.485 |
10.0† |
0.159 |
10.0 |
7.344 |
10.0 |
| Italy |
… |
— |
0.455 |
14.0 |
0.178 |
6.9 |
3.238║ |
35.0║ |
| * The duty on fortified wine has been calculated on a strength of 20 per cent. Gay Lussac. |
| † Wine not exceeding 13 per cent. Gay Lussac is charged at 5 per cent. |
| ‡ The duty on beer has been calculated on a strength of 4 per cent. Gay Lussac. |
| § The rate of duty is the highest rate applicable to spirits. |
| ║ The rates of duty and VAT are those applicable to grain-based spirit. |
|
|
|
Cigarettes |
Rate of VAT |
|
|
|
£ per thousand |
Percentage of retail price |
Per cent. |
| United Kingdom |
… |
… |
9.0 |
30.0 |
8.0 |
| Ireland |
… |
… |
8.0 |
15.7 |
10.0 |
| Denmark |
… |
… |
36.522 |
18.56 |
18.0 |
| France |
… |
… |
— |
47.2* |
33⅓ |
| West Germany |
… |
… |
12.839 |
24.3 |
12.0 |
| Netherlands |
… |
… |
0.693 |
51.79* |
14.7 |
| Belgium |
… |
… |
1.08 |
56.55* |
16.0 |
| Luxembourg |
… |
… |
0.798 |
55.55* |
2.0 |
| Italy |
… |
… |
Up to £12.687 |
Up to 60 |
35.0 |
| * There is a minimum total duty burden (excluding VAT) as follows: |
| France |
£3.565 per thousand |
| Netherlands |
£8.506 per thousand |
| Belgium |
£12.963 per thousand |
| Luxembourg |
£6.980 per thousand |
592WThese average incomes are derived from the Inland Revenue's survey of personal incomes for 1975–76. They relate to total incomes of over £675 per annum, and include taxable income from all sources, but exclude non-taxable social security benefit and certain imputed income in kind. The incomes of husband and wife are aggregated. The data are derived from a sample, and are thus subject to sampling variation.