HC Deb 25 March 1985 vol 76 c99W
Mr. McQuarrie

asked the Chancellor of the Exchequer (1) if he will indicate the total payable in tax and duties on a bottle of whisky at 40 per cent. volume, 75 cl; and if he will make a statement;

(2) if he will list in the Official Report the total payable in duties and tax of all kinds on (a) four star, (b) three star and (c) two star petrol, and also the total payable in duties and tax of all kinds on Dery oil, expressed in pence and percentages against the new average selling price per gallon.

Mr. Hayhoe

The information is as follows:

Typical price Duty and VAT Percentage
Bottle of whisky £7.75 £5.74 74
Petrol per gallon
(a) four star 202.5p 108.0p 53
(b) three star 202.5p 107.7p 54
(c) two star 198.4p 107.4p 54
Derv 200.8p 95.1p 47

The Budget increases in the duty on petrol and derv do no more than keep pace with inflation. The increase in the duty on whisky is well below the rate of inflation, in recognition of the current difficulties of the Scotch whisky industry.