HC Deb 16 January 1984 vol 52 cc16-7W
Sir Anthony Meyer

asked the Chancellor of the Exchequer if he will publish tables showing for the 10 member states of the European Economic Community

VAT standard rate Beer (£/gallon at 1038º original gravity) Wine (£/gallon) Spirits (£/gallon of pure alcohol) Cigarettes
per cent. 12 per cent. alcohol 18 per cent. alcohol specific (£ per 1,000) Ad Valorem per cent.
United Kingdom 15.00 1.24 5.14 6.63 69.06 21.67 21.00
Belgium 19.00 †0.19 0.74 1.36 31.99 1.02 61.41
Denmark 22.00 1.24 3.42 6.36 ¶(78.89) 35.41 20.68
France 18.60 0.04 0.08 4.61 28.87 1. (0.52) ⋆1. 50.50
2. (0.10) #2. 10.00
Germany 14.00 †0.17 0.00 5.29 29.42 14.34 31.50
Greece *— 0.65 0.00 ║0.00 ● 1.55 0.79 50.16
Ireland 35.00 2.10 6.71 9.68 83.59 20.90 14.80
Italy 18.00 0.36 0.00 0.33 ■ 8.00 0.22 54.79
Luxembourg 12.00 †0.09 0.37 1.00 21.52 0.76 57.55
Netherlands 19.00 ‡0.39 0.85 1.58 32.65 6.69 39.52
* Greece has not yet introduced VAT.
† Excise duty on beer in these countries varies with both strength and the annual production of the brewery. 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 £0.30 and £0.38.
║ Aromatised wines are dutiable at the rate of £0.05 (home produced) and £0.28 (imported).
¶ Danish duty on spirits consists of two elements: a specific element (£40.37) and an ad valorem element (37.5 per cent, of the taxable value). The figure here was calculated from the duty on an average-priced bottle of whisky.
● Higher rate covering grain-based spirits, such as whisky, A lower rate (£0.79) applies to wine-based spirits.
■ Higher rate covering grain-based spirits. Lower rates apply to wine-based spirits (£5.52) to fruit-based spirits (£5.64), and to spirits derived from molasses and other materials (£7.04)
⋆ 50.50 per cent, is the legal rate for cigarettes in the most popular price category. This is however deemed to include a specific element equivalent to 5/95th of the total tax. The specific element thus obtained, plus the remainder, expressed as a percentage of RSP, are then applied to all cigarettes.
# Since 1 July 1983 a "health levy" has been payable in addition to the normal duty. It will rise in stages to 25 per cent. by 1 July 1985. Like the normal duty, it is deemed to consist of two elements—see ⋆ above.