Exchequer and Audit Act (Hansard, 29 January 1980)

§ Mr. John Garrett
asked the Chancellor of the Exchequer when his review of the Exchequer and Audit Act will be completed; and if he proposes to publish it before presenting new audit legislation.

§ Mr. Lawson
I refer the hon. Member to the answer my right hon. Friend the Chief Secretary gave the hon. Member for Kilmarnock (Mr. McKelvey) on 21 January 1980—[Vol. 977, c. 28–29]—in which it was indicated that the Government expect before long to publish a Green Paper on the role of the Comptroller and Auditor General.

Per cent.

1950 1960 1970 1979^*

Table wine† … … … … 13 15 25 42

Fortified wine (15–18 per cent. alcohol)† .. .. 31 40

Beer … … … … … 50 46 39 32

Cigarettes … … … … 72 69 69 70

Whisky … … … … … 70–72 66 89 78

.. Price data not readily available.

^* Includes VAT at 15 per cent.

†There is a particularly wide range of prices.

584W
between company and corporation taxes, employer's social security contributions, local taxes and other taxation.

§ Mr. Peter Rees
The available information; is as follows; I regret that international sources do not show the amounts of other taxes paid by the corporate sector.

									Per cent.
						1950	1960	1970	1979^*
Table wine†	…	…	…	…	13	15	25	42
Fortified wine (15–18 per cent. alcohol)†	..	..	31	40
Beer	…	…	…	…	…	50	46	39	32
Cigarettes	…	…	…	…	72	69	69	70
Whisky	…	…	…	…	…	70–72	66	89	78
.. Price data not readily available.
^* Includes VAT at 15 per cent.
†There is a particularly wide range of prices.