§ Mr. Colvinasked the Chancellor of the Exchequer (1) if he will publish a table showing the rate of tax and the volume of revenue raised annually on alcohol for the last 10 years for which figures are available.
(2) if he will publish a table showing the rate of tax and the volume of revenue raised annually on betting for the last 10 years for which figures are available;
408W(3) if he will publish a table showing the rate of tax and the volume of revenue raised annually on petrol for the last 10 years for which figures are available;
(4) if he will publish a table showing the rate of tax and the volume of revenue raised on tobacco products annually for the last 10 years for which figures are available.
§ Mr. Bruce-GardyneThe rates of excise duties and of VAT and of receipts up to 1979–80 from duties on alcoholic drinks, betting, tobacco and petrol are published in the report of the Commissioners of Her Majesty's Customs and Excise for the year ended 31 March 1980. There is a copy in the Library of the House. Receipts of these duties in the financial year 1980–81 were £2, 601.0 million, £250.4 million, £2, 820.6 million and £2, 618.9 million respectively.
It is estimated that the revenue from VAT on alcoholic drinks, tobacco and petrol since the introduction of the tax were:
(£ million) Alcoholic drinks Tobacco Petrol 1973–74 250 125 — 1974–75 325 175 125 1975–76 350 200 425 1976–77 425 225 325 1977–78 475 275 300 1978–79 550 300 300 1979–80 950 450 425 1980–81 1, 325 625 575 The provision for any facilities for the placing of bets or the playing of any games of chance and the granting of a right to take part in a lottery are exempt from VAT under schedule 5, group 4 to the Finance Act 1972.
§ Mr. Torneyasked the Chancellor of the Exchequer (1) if he will give the estimated excise duty revenue yield and effect on the retail price index of an increase in spirits duty, inclusive of value added tax, of (a) 25p, (b) 50p and (c) 75p per standard bottle after allowance for estimated further downturn in consumption in each case;
(2) if he will give the calculated effect on the retail price index of an increase in beer duty, inclusive of value added tax, by (a) 1p, (b) 2p, (c) 3p, (d) 4p and (e) 5p per pint, and the estimated additional excise duty revenue such increases would yield after allowance for estimated further downturn in consumption in each case.
§ Mr. Bruce-GardyneThe estimates are:
Price increase Full year revenue £ million RPI impact Per cent. (i) spirits per bottle 25 pence 25 Neg. 50 pence 45 0.1 75 pence 60 0.1 (ii) beer per pint one pence 95 0.1 two pence 190 0.2 three pence 280 0.3 four pence 370 0.4 five pence 460 0.5