§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer what information he has concerning the average duty and excise which has been paid upon (a) United Kingdom produced cigarettes and (b) imported cigarettes in each of the last five years for which figures are available.
§ Mr. BrookeThe excise duty on cigarettes consists of two elements: a fixed charge per 1,000 cigarettes and an ad valorem charge calculated as a proportion of the retail price. The following table shows excise duty as a proportion of the weighted average December price of both United Kingdom produced and imported cigarettes. Duty is calculated at the rates applicable in December of each year.
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Excise duty as a percentage of price Imported United Kingdom produced 1981–82 59.1 60.8 1982–83 59.8 60.6
Imported United Kingdom produced 1983–84 61.3 60.0 1984–85 63.6 61.0 1985–86 67.4 61.4