§ Mr. Rookerasked the Chancellor of the Exchequer if he will list in the Official Report the present tax rates on hydrocarbon oil, tobacco, alcoholic drink, betting and gaming and vehicle excise duty (a) showing the increase in the existing rate to take account of the rise in retail prices in 1979, (b) an estimate of the increase in revenue that will result from the increase to take account of the increase in prices in 1979, (c) an estimate of the effect on the retail price index of the items concerned of indexation to take account of the increase in retail prices in 1979 and (d) an estimate of the effect on the retail price index of indexation to 671W take account of the increase in prices during 1979.
Present rate£ Increase in the present rate* £ Increase in revenue in a full year £ million Impact of increase on retail price index Per cent. Hydrocarbon oil: (a) Petrol … 0.081 (per litre) … 0.0139 420 0.3 (b) Heavy oil used as road fuel (derv). … 0.092 (per litre) … 0.0158 Nil (c) Rebatable oil† … 0.0066 (per litre) … 0.0011 50 Negligible Tobacco: (a) Cigarettes … 21 per cent, of the retail price plus 11.77 (per thousand). 2.0244 230 0.4 Additional rate for cigarettes with a tar yield of 20 mg or more. … 2.25 (per thousand) … 0.3870 (b) Cigars … 20.94 (per kilogram) … 3.6017 (c) Hand-rolling tobacco … 20.28 (per kilogram) … 3.4882 (d) Other tobacco … 16.09 (per kilogram) … 2.7675 Alcoholic drink: (a) Spirits‡ … 10.44 (per litre of alcohol) … 1.7957 25 0.1 (b) Beer … 13.135 (per hectoliter at 1,037 degrees of gravity). 2.2592 150 0.2 (c) Wine§: Lower (not exceeding 15 per cent.). … 71.49 (per hectolitre) … 12.2963 40 Negligible Middle (15 to 18 per cent.) … 82.48 (per hectolitre) … 14.1866 Higher (18 to 22 per cent.) … 97.11 (per hectolitre) … 16.7029 (d) Made-wine§: Lower (not exceeding 10 per cent.). … 46.41 (per hectolitre) … 7.9825 Middle (10 to 15 per cent.) … 69.51 (per hectolitre) … 11.9557 Higher (15 to 18 per cent.) … 76.43 (per hectolitre) … 13.1460 (e) Cider and perry … 5.32 (per hectolitre) … 0.9150 Negligible Negligible Betting and gaming: (a) Gaming machine licence duty. … 7.5–200 (per machine per year). … 1.29–34.40 5 Negligible (b) Gaming licence duty … 500–11,250 (per table per half-year) … 86.00–1,935.00. Vehicle excise duty (per year): … 50 (per vehicle) … 8.60 195 0.1 Variable according to type of vehicle e.g. private cars. * Applying to present rates the 17.2 per cent, increase in the retail price index (all items) in the year to December 1979. †Kerosene is charged at a lower rate. ‡ The figures given apply to mature spirits. § There is surcharge for sparkling wine and made-wine.