Excise Duty (Hansard, 4 February 1982)

§ Mr. George Gardiner
asked the Chancellor of the Exchequer if he will state the volume of clearance to home use on payment of excise duty for beer, light wines, medium wines, heavy wines, made-wines, and spirits, respectively, in the period April to December 1981, inclusive, or his estimates for such shorter period as may be available.

§ Mr. Bruce-Gardyne
[pursuant to his reply, 2 February 1982, c. 109]: I regret that owing to industrial action the information on the volumes of clearance is not available. However, it is estimated that quantities on which duty was paid in the nine months April to December 1981 were about 62 million litres of alcohol in spirits and about 49 million hectolitres of beer. There are substantial difficulties in making similar estimates for wines and made-wine and no such estimates have been made.

§ Mr. George Gardiner
asked the Chancellor of the Exchequer what periods of grace are granted to wine and spirit traders within the separate member States of the European Community before payment of excise duty is required.

§ Mr. Bruce-Gardyne
[pursuant to his reply, 2 February 1982, c. 109]: According to the latest available information excise duties on wines and spirits appear to be payable as follows:
203W

Spirits Wine (and made-wine)

Belgium 4 months from date of delivery from the distillery, duty-free warehouse or importation. 2 to 6 months, according to type of wine, from date of lodging declaration of intended manufacture.

Luxembourg 2 months if warehoused; 6 months if not. As for Belgium.

Denmark Average of 6 weeks from date of delivery to retailers. 20 days from end of the month following month of delivery.

France Up to 4 months from date made available for consumption or from date of delivery.

Germany 15th day of third month after month of manufacture, importation, or date of leaving a "deferred duty warehouse". 25th day of month after month of delivery; duty is on sparkling wines only.

Greece No information available.

Italy In two instalments, 15 and 30 days after month of delivery from warehouse. No excise duty.

Ireland Last day of month following month of delivery from warehouse, except for the month of December for part of which there is no deferment. For wine, on delivery from bonded warehouse or at importation. For made-wine not later than the 15th day of the month following month of delivery from warehouse or producer.

Netherlands 15th day of month following release for consumption or date of importation.

United Kingdom On delivery from bonded warehouse or, if imported and not warehoused, at importation. For English wine and United Kingdom made-wine—15th day of month following month of delivery from producer. For imported products—on delivery from bonded warehouse or at importation.

	Spirits	Wine (and made-wine)
Belgium	4 months from date of delivery from the distillery, duty-free warehouse or importation.	2 to 6 months, according to type of wine, from date of lodging declaration of intended manufacture.
Luxembourg	2 months if warehoused; 6 months if not.	As for Belgium.
Denmark	Average of 6 weeks from date of delivery to retailers.	20 days from end of the month following month of delivery.
France	Up to 4 months from date made available for consumption or from date of delivery.
Germany	15th day of third month after month of manufacture, importation, or date of leaving a "deferred duty warehouse".	25th day of month after month of delivery; duty is on sparkling wines only.
Greece	No information available.
Italy	In two instalments, 15 and 30 days after month of delivery from warehouse.	No excise duty.
Ireland	Last day of month following month of delivery from warehouse, except for the month of December for part of which there is no deferment.	For wine, on delivery from bonded warehouse or at importation. For made-wine not later than the 15th day of the month following month of delivery from warehouse or producer.
Netherlands	15th day of month following release for consumption or date of importation.
United Kingdom	On delivery from bonded warehouse or, if imported and not warehoused, at importation.	For English wine and United Kingdom made-wine—15th day of month following month of delivery from producer. For imported products—on delivery from bonded warehouse or at importation.