HC Deb 30 March 1982 vol 21 c102W
Mr. Freud

asked the Chancellor of the Exchequer what is the duty payable on a litre of 70° proof whisky; and whether any duty is charged on liquor for sale at airport duty-free shops.

Mr. Bruce-Gardyne

The excise duty payable on a litre of whisky containing 40 per cent. alcohol—70° proof—is £5.79. No duty is charged on liquor for sale at airport duty-free shops.