§ Mr. Parryasked the Chancellor of the Exchequer if he will list the current level of taxation on cigarettes, cigars, pipe tobacco and hand-rolled tobacco in each of the European Economic Community countries.
§ Mr. BrookeAs the information on this subject is lengthy, I shall write to the hon. Member and place a copy of my letter in the Library.
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§ Mr. Parryasked the Chancellor of the Exchequer what was the revenue from taxation on (a) cigarettes, (b) cigars, (c) pipe tobacco and (d) hand rolling tobacco in each of the last seven financial years; and if he will make a statement.
§ Mr. BrookeFor information on the revenue yield of the exise duty on tobacco products I refer the hon. Member to table 23 on page 45 of the "Report of the Commissioners of Her Majesty's Customs and Excise" for the year ended 31 March 1986. There is a copy in the Library of the House. Statistics on the revenue from pipe tobacco are not compiled separately, but pipe tobacco represents the bulk of the category "other smoking and chewing tobacco."
Estimates of the VAT revenue from these products are made on the basis of consumers' expenditure data, which do not provide disaggregated information for each of the categories mentioned. The table that follows shows the estimated VAT yield from tobacco products:
Cigarettes (£ million) Other tobacco products (£ million) 1979–80 390 60 1980–81 550 80 1981–82 620 100 1982–83 660 110 1983–84 700 110 1984–85 750 120 1985–86 800 120
§ Mr. Parryasked the Chancellor of the Exchequer what recent representations Her Majesty's Government have made to the European Economic Community concerning tax harmonization policies on tobacco; and if he will make a statement.
§ Mr. BrookeNo formal representations have been made since June 1986, when agreement was reached at the Council of the European Communities to an indefinite postponement of the next stage of the Commission's proposals for further harmonisation of cigarette taxation.