§ Mr. Rifkindasked the Chancellor of the Exchequer what would be the cost in the current year if the duty of excise charged on whisky and on spirits and imported wine instead of being payable on removal from warehouse was payable (a) on the 14th day following the day on which duty is charged (b) on the 28th day following the day on which duty is charged and (c) on the 42nd day following the day on which duty is charged.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 2nd May 1978; Vol. 949, c. 101], gave the following information:
About (a) £55 million (b) £110 million (c) £165 million in the financial year 1978–79.
§ Mr. Rifkindasked the Chancellor of the Exchequer what has been the total revenue received in respect of excise duty on (a) whisky (b) spirits and (c) imported wine in each of the last four years.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report. 2nd May 1978; 193W Vol. 949, c. 101], gave the following information:
Net receipts of duty—including customs duty until January 1976—were:
£ million (a) Whisky (b) Spirits (c) Wine 1974–75 291 555 106 1975–76 369 699 182 1976–77 453 869 227 1977–78* † 874 244 * Provisional. † The revenue from whisky in 1977–78 is not yet known, but is expected to account for rather more than half the spirits duty receipts.
§ Mr. Rifkindasked the Chancellor of the Exchequer in which other countries, so far as it is known, the duty of excise is charged on spirits and imported wine payable on removal from warehouse rather than at a later date.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 2nd May 1978; Vol. 949, c. 101], gave the following information:
Other EEC member States generally allow some measure of deferment of payment of excise duties on spirits and imported wine. Information about countries outside the EEC is not available.