§ Mr. Parryasked the Chancellor of the Exchequer what representations he has received opposing any further increases in taxation on spirits and liquors in the forthcoming Budget; and if he will make a statement.
Spirits Wine Cider £ per litre of alcohol 12 per cent alcohol— £ per hectolitre
18 per cent alcohol £ per hectolitre
£ per hectolitre United Kingdom 15.19 113.00 145.90 9.69 Belgium 7.01 16.13 29.90 0.00 Denmark 8.86 (plus* 37.5% of the taxable value 75.08 133.52 0.43 France †16.36 1.83 101.54 0.63 +‡0.83 Germany 6.47 0.00 116.41 0.00 Greece ║0.34 0.00 0.00 N/A Ireland 18.34 153.61 212.38 9.14 Italy ¶1.75 0.00 7.24 0.00 Luxembourg 4.71 8.06 21.84 0.00 Netherlands 7.17 18.66 34.61 18.66 * The taxable value is basically the listed wholesale price of the product. † Dark rum and creme de cassis are charged at £3.66 per litre of alcohol. ‡ Since 1 July 1983 a 'health levy' has been payable in addition to the normal duty. ║ Spirits made from wine are charged at £0.17p per litre of alcohol. ¶ Rum is charged at £1.54 per litre of alcohol; spirits made from wine at £1.21; and from fruit at £1.23.