§ Mr. McCuskerasked the Chancellor of the Exchequer what has been the total income from the tax on Scotch whisky in the years 1975–76 and 1976–77; and what is the estimated income for 1977–79.
§ Mr. Robert SheldonNet receipts of excise duty on all spirits, together with estimates of VAT, charged in the last two financial years, with estimates for the current year were:
£ million 1975–76 … … … … 800 1976–77 … … … … 990 1977–78 … … … … 975 Estimates of the VAT charges are available only for all spirits. Taxation on Scotch whisky accounts for about half the revenue on spirits.