HC Deb 12 February 1979 vol 962 cc418-20W
Mr. Knox

asked the Chancellor of the Exchequer if he will list in the Official Report those indirect tax rates which he assumes are indexed in line with the rise in prices in the various illustrative examples given in Command Paper No. 7439; and whether he will list for each of those taxes (a) the existing rate, (b) the increase in the existing rate that will be needed to take account of the rise in retail prices during 1978, (c) an estimate of the increase in revenue that will result from the increase to take account of the increase in prices during 1978, (d) an estimate of the effect on the retail price of the items concerned of indexation to take account of the increase in retail prices during 1978 and (e) an estimate of the effect on the retail price index of indexation to take account of the increase in prices during 1978.

Mr. Robert Sheldon

The information is:

(a) (b) (c) (d) (e)
Specific Duties Existing rate Increase in existing rate Increase in revenue in a full year increase in retail price of each item Impact increase in Retail Price Index
£ £ £million Per cent
Hydrocarbon oil:
(a) Petrol … … 0.066(per liter) 0.0057 175 2.9p per gallon 0.1
(b)Heavy oil used as road fuel(derv) … … 0.077(per litre) 0.0067 3.3p per gallon Nil
(c)Rebatable oil* … … 0.0055(Per litter) 0.0005 20 0.2p per gallon Negligible
Tobacco:
(a)Cigarettes … … 9.00(per thousand) 0.7830 100 2½p for 20 0.3
Additional rate for cigarettes with a tar yield of 20 mg or more … … 2.25(per thousand) 0.1958
(b)Cigars … … 9.50(per lb) 0.8265 1½p per 5 whiffs
(c)Hard-rolling tobacco … … 9.20(per lb) 0.8004 5½p per oz
(d)other tobacco … … 7.30(per lb) 0.6351 4p per oz
Alcoholic drink:
(a)Spirits† … … 27.09(per proof gallon) 2.3568 20 30p per bottle 0.1
(b)Beer … … 21.4896(per bulk barrel at 1,037 degrees of gravity) 1.8696 70 ¾p per pint 0.1
(c)Wine‡:
Lower (not exceeding 15 per cent.) … … 3.25(per gallon) 0.2828 20 5p-7p per bottle Negligible
Middle (15 to 18 per cent.) … … 3.75(per gallon) 0.3262
Higher (18 to 22 per cent.) … … 4.415 (per gallon) 3.3841
(d)Made-wine‡:
Lower (not exceeding 10 per cent.) … … 2.11(per gallon) 0.1836
Middle (10 to 15 per cent.) … … 3.16 (per gallon) 0.2749
Higher (15 to 18 per cent.) … … 3.475 (per gallon) 0.3023
(c) Cider and perry … … 0.242 (per gallon) 0.0211 ½p per pint Negligible
Matches … … 0.49 (per 7,200) 0.0426 5 Negligible
Mechanical lighters … … 0.20 (per lighter) 0.0174 2p per lighter
Betting and gaming:
(a) Gaming machine licence duty … … 7.5–200 (per machine per year) 0.6525–17.4000 Not directly charged to consumers
(b) Gaming licence duty … … 500–11,250 (per table per half-year) 43.5000–978.7500
Vehicle excise duty (per year):
Variable according to type of vehicle e.g. private cars … … 50 (per vehicle) 4.3500 90 £4.35per private car 0.1
*Kerosene is charged at a lower rate.
†The figures given would apply to mature spirits.
‡ There is an additional flat-rate surcharge for sparkling wine and made-wine.