HC Deb 24 February 1988 vol 128 c191W
Mr. Gregory

To ask the Chancellor of the Exchequer what information he has to the current price of wines and

Country Wine Excise Duties Vat Excise Duty Spirits at 40 per cent. alcohol by volume (pence per 75 cl bottle) Spirits VAT
Table wine not exceeding 12 per cent. alcohol by volume (pence per 70 cl bottle) Fortified wine at 18 per cent. alcohol by volume (pence per 75 cl bottle) Per cent. Per cent.
Belgium 17 33 25 273 25
Denmark 78 154 22 1956 22
France 2 93 18.6 233 18.6
Germany 0 26 14 258 14
Greece 0 1 6 8 26,16
Ireland 125 194 25 524 25
Italy 0 7 9 47 18
Luxembourg 30.7 415,22 56,12 183 12
Netherlands 17 34 20 285 20
Portugal 0 0 68,17 43 717,30
Spain 0 0 12 83 12
United Kingdom 69 127 15 473 15
Notes:
1 Duty on spirits in Denmark consists of a specific element (£12.57 per litre of pure alcohol) and an ad valorem element (60 per cent. of taxable value).
2 The higher rate of VAT applies to ouzo and brandy.
3 The nil rate applies to Luxembourg produced wines.
4 The lower rate applies to Luxembourg and Netherlands produced wines.
5 The lower rate applies to still wine not exceeding 13 per cent. alcohol of volume.
6 The lower rate applies to table wine.
7 The lower rate applies to non-aged wine brandy and grappa brandy.

Rates of exchange as at 8 February 1988.

Source: EC Excise Duty Tables.