§ Mr. Wrigglesworthasked the Chancellor of the Exchequer what rate of excise has been levied on (a) a pint of beer, (b) a bottle of wine, (c) a packet of 20 cigarettes and (d) a bottle of spirits in each of the last 10 years in current cost prices and in real 1982–83 prices.
§ Mr. HayhoeThe information is as follows:
1980, the latest year for which figures are available for all countries. Figures are for the calendar year. Conversion to pound sterling is at the rate applicable on 8 February 1984.
Information on the revenue from VAT on these products in other member states is not readily available and could be obtained only at disproportionate cost. The estimated revenue from VAT on beer and wine in the United Kingdom in 1980 was £710 million for beer and £205 million for wine.
Beer £
†Wine £
Belgium 46,954,346 32,132,583 Denmark 139,598,733 43,013,024 France *30,936,455 51,003,344 Germany 323,175,416 0 Greece Not available 0 Ireland 119,257,210 10,019,755 Italy 43,351,396 ‡O Luxembourg 2,301,438 1,375,859 Netherlands 61,293,984 40,862,656 United Kingdom 1,006,000,000 204,000,000 * Includes the duty on mineral waters. † Receipts for table wine in the case of the United Kingdom. Figures for Belgium, Denmark, Ireland, Luxembourg and the Netherlands includes fortified and sparkling wines. That for France includes sparkling wines, cider and perry. ‡ Wine over 12 per cent. volume is taxed as a proportion of the duty on spirits. Total revenue from the duty on spirits in 1980 was £70,446,019, but separate figures for the revenue from wine between 12 per cent. and 15 per cent. volume is not available.
§ Mr. Gregoryasked the Chancellor of the Exchequer if he will estimate the anticipated change in revenue from (a) increasing excise duty on beer by 1p, 2p, 3p, 4p, 5p, 6p, 7p, 8p, 9p and 10p per pint and (b) reducing excise duty on beer by the same sums; and if he will make a statement.
73W
§ Mr. HayhoeThe estimated changes in net revenue are as follows:
Change in excise duty per pint (pence) Full year yield or cost (£ million) (a) increase (b) decrease 1 105 105 2 210 215 3 315 325 4 420 435 5 525 545 6 630 660 7 730 770
Light wine up to 15 per cent. by volume of alcohol per hectolitre Fortified wine 15 to 18 per cent. by volume of alcohol per hectolitre Fortified wine 18–22 per cent. by volume of alcohol per hectolitre Grapebased products in excess of 22 per cent. by volume of alcohol per litre of pure alcohol VAT per cent. Own Currency £ sterling Own Currency £ sterling Own Currency £ sterling Own Currency £ sterling United Kingdom* 15 £113.00 113.00 £145.90 145.90 £171.70 171.70 £15.19 15.19 Belgium† 22 1,300.00 to 1,645.00 BF 16.26 to 20.58 1,645.00 to 2,410.00 BF 20.58 to 30.14 1,410.00 to 3,150.00 BF 30.14 to 39.40 565.00 BF 7.07 Denmark 22 1,072.50 Dkr 75.50 1,993.00 Dkr 140.30 1,993.00 Dkr 140.30 126.55 Dkr +37.5 per cent. 8.91 +37.5 per cent. France 18.6 22.00 FF 1.84 1,019.50 to 1,223.10 FF 85.24 to 102.27 1,223.10 to 1,494.90 FF 102.27 to 124.99 67.95 or 76.55 FF‡ 5.66 or 6.40 Germany 14 0.00 DM 0.00 382.50 to 459.00 DM 97.95 to 117.54 459.00 to 561.00 DM 117.54 to 143.66 25.5 DM 6.53 Greece ║ 0.00 Drachma 0.00 0.00¶ 0.00 ¶ — 24.9 Drachma 0.17 Ireland 23 196.00 £IR 154.88 284.00 £IR 224.42 371.00 £IR 293.16 23.407 £IR 18.49 Italy† ● 0.00 0.00 8,700 to 17,400 L 3.63 to7.25 17,400 to 290,000 L 7.25 to 120.88 2,900 L 1.21 Luxembourg† 12■ 650.00 to 995.00 LF 8.13 to 12.45 995.00 to 1,760.00 LF 12.45 to 22.01 1,760.00 to 2,500.00 LF 22.01 to 31.27 380.00 LF 4.75 Netherlands† 15 82.76 to 105.26 Guilders 18.79 to 23.90 105.26 to 153.36 Guilders 23.90 to 34.81 153.36 to 200.76 Guilders 34.81 to 45.58 31.78 Guilders 7.21 * The rate of duty on wine exceeding 22 per cent. is: United Kingdom: £171.70 per hectolitre +£15.19 for each 1 per cent. or fraction thereof over 22 per cent.; Ireland: £IR 371.00 (£293.16) +£IR 23.00 (£18.17) for each 1 per cent. or fraction thereof over 22 per cent. † The duty remains the same (in the case of Italy NIL) up to a strength of 12 per cent. by volume of alcohol. Thereafter an additional amount is charged per tenth of a degree in excess of 12 per cent. There are three different rates of this additional amount according to the strength bands shown in the table. ‡ The rate of 67.95 FF (£5.66) relates to wine.based aperitifs, vermouths and liqueur wines; the other rate applies to grape.based spirits. Products of a strength exceeding 25 per cent. by volume of alcohol are subject in addition to a 'health levy' of 10 FF (£0.83) per litre. ║ Greece has not yet introduced VAT. ¶ Aromatised wines are dutiable at the rate of 149.4 drachma (£1.03) home.produced and 875.16 drachma (£6.03) for imported goods. ● The rate of VAT varies: it is 8 per cent. on table wines; 10 per cent. on vermouth (and liqueurs) at a strength less than 21 per cent. by volume of alcohol, 18 per cent. at a higher strength. ■ VAT on wines not exceeding 13 per cent. by volume of alcohol is 6 per cent.
§ Mr. Gregoryasked the chancellor of the Exchequer how many people were employed in (a) the licensed trade and (b) the catering trade in the United Kingdom in 1970, 1975, 1980, 1981, 1982 and 1983; if he will estimate how these numbers would be affected by a 5 and 10 per cent. reduction in taxation on alcoholic drinks; and if he will make a statement.
§ Mr. HayhoeConsistent estimates of the employees in employment, analysed by minimum list headings (MLHs) of the 1968 standard industrial classification are available for Great Britain for June in each of the years specified. The following table gives the figures for MLHs 884 hotels, other residential establishments; 885 restaurants, cafes,
74W
Change in excise duty per pint (pence) Full year yield or cost (£ million) (a) increase (b) decrease 8 830 880 9 940 990 10 1,040 1,110 The estimates have been rounded to avoid spurious precision. This may partly conceal that successive duty increases yield progressively less and that successive duty reductions cost progressively more. The estimates for the larger duty changes are subject to larger margins of uncertainty.
snack bars; 886 public houses; 887 clubs; and 888 catering contractors. The figures from 1980 onwards are provisional.
MLH 884 MLH 885 MLH 886 MLH 887 MLH 888 1970 224.0 154.0 164.0 84.0 60.0 1975 255.5 162.8 229.8 99.0 68.7 1980 281.5 197.2 264.0 129.1 77.2 1981 272.1 193.2 241.7 133.9 77.2 1982 272.0 187.5 248.4 135.2 84.7 1983 274.2 183.3 241.2 131.7 74.4 Employment levels in these industries depend on many factors, of which the level of taxation on alcoholic drinks 75W is but one. It is not possible to estimate what effects such changes might have on employment levels in these industries.