§ Mr. McCuskerasked the Chancellor of the Exchequer what was the total volume and value of soft drinks imported into Northern Ireland during 1978 from the Irish Republic and the value added tax revenue obtained from the sale thereof.
§ Mr. Robert SheldonImports of fruit juices, vegetable juices and non-alcoholic beverages from the Republic of Ireland into Northern Ireland in 1978 totalled 9.1 million litres with a value of about £2.5 million.
The VAT charged on sale to the consumer will depend upon distribution costs and the mark-up by wholesalers, retailers, restaurants, public houses and the like. Because of the wide variation of these margins the VAT yield is uncertain but might be up to £ ½ million.