§ Mr. Foulkesasked the Chancellor of the Exchequer whether consideration has been given to the possibility of raising revenue on kits for brewing beer and making wine at home; and if any estimate has been made of the potential revenue lost by the diversion of consumption from commercially-produced beer and wine to home brew.
§ Mr. HayhoeThe kits are liable to VAT. Various proposals for levying excise duty have been submitted but these are not considered likely to achieve their objective in practice. The potential revenue lost by diversion of consumption from duty-paid drinks is not known.