§ Mr. Farrasked the Chancellor of the Exchequer what percentage of the average price of a pint of beer consisted of duty in 1965, in 1975, and at the latest available date.
§ Mr. Bruce-GardyneThe ratios of the amounts of the duty on beer to the prices typically charged for draught beer served in a public bar were as follows:
per cent.* 1965 42 1975 28 1982 (April) 25 * Assuming for duty purposes an original gravity of 1037 degrees.
My hon. Friend may recall that when VAT was introduced on 1 April 1973 the rate of the beer duty was reduced. On a basis comparable to 1965, the incidence of taxation, including VAT, was 36 per cent. in 1975 and 38 per cent. in April 1982.