Beer (Tax and Duty) (Hansard, 30 November 1981)

§ Mr. Lawrence
asked the Chancellor of the Exchequer what were the estimated yields of excise duty on beer and value added tax on beer sales in the Budgets for 1976–77, 1977–78, 1978–79, 1979–80 and 1980–81.

§ Mr. Bruce-Gardyne
The Budget estimates of the yields from excise duty on beer were as follows:

£ million

1976–77 ^*785

1977–78 885

1978–79 925

1979–80 930

1980–81 1,130

^* When the 10 per cent, regulator surcharge was imposed from 1 January 1977 it was estimated that the additional beer duty receipts would be about £10 million in 1976–77.

The Budget estimates of net receipts of VAT are made globally and not for particular goods or services.

§ Mr. Lawrence
asked the Chancellor of the Exchequer upon what estimate of consumption the Budget estimate of the yield in 1981–82 of excise duty on beer as £1,440 million and net receipts of value added tax on beer sales of £800 million was made.

§ Mr. Bruce-Gardyne
The Budget estimate of excise duty on beer was based on the economic forecasts for the period to mid-1982 on pages 26–29 of the Financial Statement and Budget Report 1981–82. The estimate implies beer consumption in the year of about 65 million hectolitres at an average strength of 1037 degrees of original gravity.

	£ million
1976–77	^*785
1977–78	885
1978–79	925
1979–80	930
1980–81	1,130
^* When the 10 per cent, regulator surcharge was imposed from 1 January 1977 it was estimated that the additional beer duty receipts would be about £10 million in 1976–77.