§ Mr. Lesterasked the Chancellor of the Exchequer what information he has as to the average tax in pence on a packet of 20 of the most popular brand of cigarette in each of the 12 member states of the European Economic Community.
Excise duty and VAT on 20 cigarettes in the most popular price category: 29 January 19871 RSP2 (pence) Factor3 cost (pence) Total duty (pence) VAT (pence) Total tax (pence) Total tax as per cent of RSP Belgium 97 29 63 5 68 70 Denmark 240 32 165 43 208 87 France 49 13 24 12 36 73 Germany 138 36 85 12 102 74 Greece 29 13 16 4 4 4 Ireland 173 45 93 35 128 74 Italy 76 21 43 12 55 72 Luxembourg 76 26 46 4 50 66 Netherlands 106 30 58 18 76 72 Portugal 47 14 26 7 33 70 Spain 50 24 21 5 26 52 United Kingdom 150 37 93 20 113 75 1 Rates of exchange as at 29 January 1987. 2 Retail selling price. 3 Cost exclusive of duty and VAT. 4 Although Greece has set its VAT rates (6 per cent. 18 per cent. and 36 per cent.) details of which rate will apply to tobacco products are not yet available. Source: EC Excise Duty Tables.