§ Mr. Canavanasked the Chancellor of the Exchequer what is the estimated total amount of tax relief given to organisations claiming charitable status.
§ Mr. John MooreThe available estimates for 1983–84 are as follows:
£ million Income tax: relief for income of charities and scientific research associations 245 Capital transfer tax: exemption of transfer to charities on death 45 Stamp duty: exemption of transfer to charities (This figure relates to 1982–83. Information on this exemption is no longer available). 12
TABLE A Alcoholic drinks: Excise duty changes £ (Duty in 1978–79) 27 March 1980 11 March 1981 10 March 1982 15 March 1983 Beer per hectolitre at 1037 degrees original gravity (13.135) +2.96 +6.105 +2.96 +14.8 Light wine per hectolitre (71.49) +9.93 +13.78 +11.60 +6.20 Medium wine per hectolitre (82.48) +11.45 +28.97 +15.00 +8.00 Heavy wine per hectolitre (97.11) +13.48 +34.11 +17.60 +9.40 Spirits per litre of alcohol* (10.44) +1.43 +1.73 +0.87 +0.72 * At the mature rate, eg for Scotch whisky. 308W
TABLE B Alcoholic drinks: net receipts of excise duty* £ million 1978–79 1979–80 1980–81 1981–82 1982–83 1983–84† Beer 892.9 916.4 1,048.4 1,365.3 1,526.0 1,650 Light wine‡ 168.0 201.7 227.8 307.5 324.0 665 Medium wine 105.9 107.2 105.0 135.9 116.7 Heavy wine 12.4 11.2 10.4 11.7 11.7 Spirits 1,105.1 1,152.9 1,152.5 1,222.1 965.3 1,550 * The introduction of duty deferment from 15 February 1983 reduced the overall revenue from wine and spirits by £300 million in 1982–83 and raised it by an estimated £275 million in 1983–84. † Estimated. ‡ Includes sparkling wine. The figure for income tax represents the sum repaid in respect of tax credits, and repayments on income from which tax has been deducted at source. No information is available about income which charities receive without deduction of tax, nor is it possible to estimate the cost of other exemptions or reliefs to which charities may be entitled.