Single European Act (Hansard, 15 May 1986)

§ Mr. Deakins
asked the Chancellor of the Exchequer what information he has as to the proportion of total Government revenue in each European Economic Community state which is represented by receipts from the taxes and duties mentioned in the articles of the European Economic Community Single European Act.

§ Mr. Brooke
The latest available information relates to 1983, and shows indirect taxes on goods and services as a percentage of total taxation:

per cent.

Belgium 26.3

Denmark 35.8

France 29.0

Germany 27.5

Greece^* 43.3

Ireland 46.0

Italy 23.4

Luxembourg 23.7

Netherlands 24.1

Portugal^* 43.8

Spain^* 24.0

United Kingdom 29.7

Source: Organisation for Economic Co-operation and Development.
^* Greece, Portugal and Spain did not operate value added tax in 1983.

§ Mr. Deakins
asked the Chancellor of the Exchequer if he will give, for each form of indirect tax and excise duty mentioned in the European Economic Community Single European Act, the United Kingdom rates of tax or duty, the yield from each such tax or duty and the proportion of total Government revenue represented by receipts from such taxes and duties.

§ Mr. Brooke
The Single European Act refers to "turnover taxes, excise duties and other forms of indirect taxation". The relevant indirect taxes in the United Kingdom are value added tax, car tax and the excise duties on hydrocarbon oils, tobacco products and alcoholic. drinks. The current rates of tax or duty, the latest estimate of revenue yield for 1985–86 and the proportion of Government revenue represented by these taxes and duties are as follows: 559W

Tax/duty Rate(s) Yield in 1985–86^* Yield as a proportion of Government revenue^* †

£ million Per cent.

(a) Value added tax 15 per cent., 0 per cent. 19,300 18.2

(b) Car tax 10 per cent. 880 0.8

(c) Excise duties on:

(i) Hydrocarbon oils:

light oils (except AVGAS) 19.38p per litre 6,500 6.1

derv 16.39p per litre

gas oil 1.10p per litre

AVGAS and road fuel gas 9.69p per litre

(ii) Tobacco products:

cigarettes £30.61 per 1,000 plus 21 per cent, of retail price 4,300 4.1

hand rolling tobacco £49.64 per kg

cigars £47.05 per kg

other smoking and chewing tobacco £24.95 per kg

(iii) Alcoholic drinks:

spirits £15.77 per litre 4,200 4.0

beer £25.80 per hectolitre of beer at 1030^° gravity plus £0.86 for every degree in excess of 1030^°

cider and perry £15.80 per hectolitre

wine and made-wine:

not exceeding 15 per cent. £98.00 per hectolitre

over 15 per cent, and up to 18 per cent. £169.00 per hectolitre

over 18 per cent, and up to 22 per cent. £194.00 per hectolitre

^* Provisional figures.

† Consolidated fund revenue.

	per cent.
Belgium	26.3
Denmark	35.8
France	29.0
Germany	27.5
Greece^*	43.3
Ireland	46.0
Italy	23.4
Luxembourg	23.7
Netherlands	24.1
Portugal^*	43.8
Spain^*	24.0
United Kingdom	29.7

Tax/duty	Rate(s)	Yield in 1985–86^*	Yield as a proportion of Government revenue^* †
		£ million	Per cent.
(a) Value added tax	15 per cent., 0 per cent.	19,300	18.2
(b) Car tax	10 per cent.	880	0.8
(c) Excise duties on:
(i) Hydrocarbon oils:
light oils (except AVGAS)	19.38p per litre	6,500	6.1
derv	16.39p per litre
gas oil	1.10p per litre
AVGAS and road fuel gas	9.69p per litre
(ii) Tobacco products:
cigarettes	£30.61 per 1,000 plus 21 per cent, of retail price	4,300	4.1
hand rolling tobacco	£49.64 per kg
cigars	£47.05 per kg
other smoking and chewing tobacco	£24.95 per kg
(iii) Alcoholic drinks:
spirits	£15.77 per litre	4,200	4.0
beer	£25.80 per hectolitre of beer at 1030^° gravity plus £0.86 for every degree in excess of 1030^°
cider and perry	£15.80 per hectolitre
wine and made-wine:
not exceeding 15 per cent.	£98.00 per hectolitre
over 15 per cent, and up to 18 per cent.	£169.00 per hectolitre
over 18 per cent, and up to 22 per cent.	£194.00 per hectolitre
^* Provisional figures.
† Consolidated fund revenue.