§ Mr. Parryasked the Chancellor of the Exchequer what representations he has received opposing any further increases in taxation on beer in the forthcoming Budget; and if he will make a statement.
§ Mr. HayhoeMy right hon. Friend has received representations about the effect of duty changes on the brewing industry from the Brewers' Society, the Wine and Spirit Association, the National Association of Cider Makers, Licensed Victuallers Associations, the Association of Licensed House Managers, individual companies and members of the public. These representations will be carefully considered.
§ Mr. Parryasked the Chancellor of the Exchequer if he will list in the Official Report the current price of beer in the European Economic Community and the level of taxation imposed from information available to him; and how these figures compare with the United Kingdom.
§ Mr. HayhoeInformation on prices of beer in the European Economic Community is not to hand and could be provided only at disproportionate cost.
The latest information available on the level of taxation on beer in the United Kingdom and in the rest of the European Community, converted to sterling at the rate applicable on 2 February 1984, is as follows:
Duty—£lhectolitre at 1038° original gravity VAT per cent. United Kingdom 27.36 15 Belgium† 4.18 19 Denmark 27.14 22 France 0.91 18.6 Germany† 3.65 14 Greece 14.10 —* Ireland 48.32 23 Italy 7.90 10 Luxembourg† 1.96 12 Netherlands‡ 8.55 19 * Greece has not yet introduced VAT.
† In Belgium, Germany and Luxembourg the rate of duty is based both on strength and on annual production for home produced and imported
564Wbeer. The calculations here are based on an annual production of 300,000 hectolitres.
‡ This is the rate for imported beer. Home produced beer is taxed according to strength and the quantity produced, for which the rate would vary between £6.59 and £3.34.