§ Mr. Rookerasked the Chancellor of the Exchequer if he will make a statement showing how the excise duties on beer, wine and spirits have changed since 1978–79 indicating the revenue effects of such changes.
§ Mr. HayhoeChanges in the main excise duty rates and net receipts of excise duty since 1978–79 are shown in the tables.
While estimates of the direct effects on revenue of changes in duty rates are made and published, it is not possible to identify from tax receipts the effect of these changes, differences in revenues between years reflecting many other factors such as changes in duty-paid stocks, price changes and changes in consumers' incomes and choice.