Beer (Hansard, 14 March 1983)

HC Deb 14 March 1983 vol 39 c64W 64W

§ Mr. Lawrence
asked the Chancellor of the Exchequer what has been the annual increase in the tax on beer in each of the past five years; and how this compares with the annual increase in the rate of importation over the same period.

§ Mr. Bruce-Gardyne
The rates of increase were as follows

Duty rates^* Imports, quantity duty paid

per cent.

1977–78 Nil -15.3

1978–79 Nil -1.4

1979–80 22.5 7.3

1980–81 37.9 -8.5

1981–82 13.3 -4.6

^* Excise duty rates at 31 March. The standard rate of VAT, which is chargeable on beer, was increased from 8 to 15 per cent. (ie by 87½ per cent.) on 18 June 1979.

	Duty rates^*	Imports, quantity duty paid
		per cent.
1977–78	Nil	-15.3
1978–79	Nil	-1.4
1979–80	22.5	7.3
1980–81	37.9	-8.5
1981–82	13.3	-4.6
^* Excise duty rates at 31 March. The standard rate of VAT, which is chargeable on beer, was increased from 8 to 15 per cent. (ie by 87½ per cent.) on 18 June 1979.