§ Mr. Rookerasked the Chancellor of the Exchequer what increase in duties, item by item, would be necessary in 1982–83 (a) on the assumption of an increase based on inflation in 1981 and (b) on the assumption of combined inflation for 1980 and 1981, in each case to raise the same revenue in real terms.
§ Mr. Bruce-Gardyne[pursuant to his reply, 5 February 1982, c. 234]: It should not be assumed that raising duties in line with inflation would in each case necessarily leave the revenue unchanged in real terms.
The yield of ad valorem duties increases automatically as prices rise. Changes in the rates of the specific duties to bring their real levels (*) to those in the 1981 and 1980 Finance Acts, respectively, would be:
393W
(a) £ (b) £ Hydrocarbon oil (per litre): (a) Petrol 0.0166 –0.0092 (b) Heavy oil used as road fuel (Derv) 0.0143 0.0099 (c) Rebatable oil† 0.0009 0.0022 Tobacco products: (a) Cigarettes (per thousand) 2.2836 –1.7182 (b) Cigars (per kilogram) 4.3092 –2.8860
(a) £ (b) £ (c) Hand-rolling tobacco (per kilogram) 3.7152 –1.8060 (d) Other tobacco (per kilogram) 2.7552 –0.5140 Alcoholic drink: (a) Spirits (per litre of alcohol)‡ 1.6320 1.7123 (b) Beer (per hectolitre at 1037 degrees of gravity) 2.6640 –1.4374 (c) Wine (per hectolitre)** Lower (not exceeding 15 percent.) 11.4240 9.8318 Middle (15 to 18 per cent.) 14.7480 –1.7303 Higher (18 to 22 per cent.) 17.3640 –2.0389 (d) Made-wine (per hectolitre)** Lower (not exceeding 10 percent.) 7.4160 6.3765 Middle (10 to 15 per cent.) 11.1000 9.6164 Higher (15 to 18 per cent.) 13.6680 –1.6184 (e) Cider and perry (per hectolitre) 0.8640 0.6045 Matches (per 7,200) 0.1380 –0.5179 Mechanical lighters (each) 0.0600 –0.2420 Betting and Gaming: Gaming machine licence duty (per machine per year) 3.00 to 48.00 0.80 to 13.00 Vehicle excise duty (per year) 8.40 7.40 Variable according to type of vehicle eg. private cars * The real levels have been calculated by applying to the current rates of duty the relative changes in the RPI from December 1980 and 1979
Operative Date Super Permanent Second Deputy Under Assistant Senior Principal Permanent Secretary Permanent Secretary Secretary Secretary Principal Secretary Secretary (flat rate) (flat rate) (flat rate) (flat rate) (flat rate) (scale (scale (scale maximum) maximum) maximum) £ pa £ pa £ pa £ pa £ pa £ pa £ pa £ pa April 1970 — — — — — 5,640 4,555 3,902 July 1970 12,700 11,900 11,150 8,050 6,510 — — — January 1971 15,000 14,000 13,000 9,000 6,750 6,300 5,200 4,400 January 1972 16,750 15,750 14,750 10,500 8,250 7,276 5,564 4,708 April 1973 17,000 16,000 15,000 10,750 8,500 7,476 5,764 4,908 November 1973 — — — — — 7,988 6,232 5,425 January 1974 17,350 16,350 15,350 11,100 9,000 8,338 6,582 5,775 November 1974 — — — — — 8,850 7,050 — January 1975 20,175 18,675 17,175 14,000 12,000 10,570 8,890 7,115 April 1975 — — — — — 11,000 9,350 7,450 April 1976 — — — — — — (9663.2) (7763.2) January 1977 (20,383.3) (18,883.8) (17,383.8) (14,208.8) (12,208.8) — — — April 1977 — — — — — (11,208.8) (9,872) (7,972) January 1978 22,422 20,772 19,122 15,629 13,429 — — — April 1978 — — — — — 12,273 10,809 8,729 April 1979 28,211 25,886 23,811 20,314 16,714 13,378 11,782 9,515 Augest 1979 — — — — — 13,991 12,322 9,951 January 1980 — — — — — 17,000 15,000 11,750 April 1980 33,500 31,000 28,500 24,500 20,500 19,500 17,500 14,000 April 1981 35,845 33,170 30,495 26,215 21,935 20,895 18,755 15,010 Notes
1. Figures in brackets relate to 1 April 1975 pay rates plus supplements payable in 1976 and 1977 under phases I and II incomes policy. These supplements were not consolidated into basic pay rates until 1978.
2. The table shows administration group and open structure "grades" only. It excludes the unified intermediate pay points (higher and lower) and the executive directing bands (middle and lower).
394Wto December 1981.
† Kerosene is charged at a lower rate.
‡ The figures given apply to mature spirits.
** There is an additional flat-rate surcharge for sparkling wine and made-wine.