HC Deb 14 November 1988 vol 140 cc532-6W
Mr. Parry

To ask the Chancellor of the Exchequer what revenue has been raised in excise duty from the tobacco industry in each of the past five years.

Mr. Lilley

The information is as follows:

Tobacco excise duty
£ million
1983–84 3,806
1984–85 4,140
1985–86 4,459
1986–87 4,755
1987–88 4,767

Mr. Parry

To ask the Chancellor of the Exchequer if he will publish a table in theOfficial Report for EC countries showing the level of excise duty on tobacco products in each member country over the past five years.

Excise duty on tobacco products in the EC: 19861
Cigarettes (per 1,000) Cigars and Cigarillos Pipe tobacco Hand-rolling tobacco
Belgium 60.70 per cent. of RSP2 plus £1.62 1.3 kg or more per 1,000: 16.5 per cent. of RSP 31.50 per cent. of RSP 31.50 per cent. of RSP
2. Others: 21 per cent. of RSP
Denmark 21.22 per cent. of RSP puls £49.70 10 per cent. of RSP plus £16.22 per 1,000 £10.56 per kg £43.49 per kg
France 45.46 per cent. of RSP plus £0.79 1. Cigars wrapped in natural tobacco: 24.5 per cent. of RSP 39.50 per cent. of RSP 39.50 per cent. of RSP
2. Cigars wrapped in reconstituted tobacco 28.2 per cent. of RSP
Germany 31.50 per cent. of RSP plus £17.94 1.3 kg or more per 1000: 14 per cent. of RSP (minimum £8.25 per 1,000) £1.33 per kg plus 20.7 per cent. of RSP 31.8 per cent. of RSP plus £2.67 per kg (minimum £8.33 per kg)
2. Others: 17 per cent. of RSP (minimum £9.84 per 1,000)
Greece 53.58 per cent. of RSP plus £0.33 25 per cent. of RSP 60 per cent. of RSP 60 per cent. of RSP
Ireland 14.57 per cent. of RSP plus£30.34 £45.85 per kg £29.63 to £64.10 per kg £53.95 per kg
Italy 53.39 per cent. of RSP plus £1.08 1. 3 kg or more per 1,000; 24 per cent. of RSP 56 per cent. of RSP 56 per cent. of RSP
2. Others: 48 per cent. RSP
Luxembourg 57.55 per cent. of RSP plus £1.06 16.50 per cent. of RSP 31.50 per cent. of RSP 31.50 per cent. of RSP
Netherlands 37.94 per cent. of RSP plus £8.40 2.96 per cent. of RSP 25.46 per cent. of RSP plus £2.73 25.46 per cent of RSP plus £2.73
Portugal 49.03 per cent. of RSP plus £1.19 26.21 per cent. of RSP 26.21 per cent. of RSP 26.21 per cent. of RSP
Spain 40.00 per cent. of RSP plus £0.48 10 per cent. of RSP 25 per cent. of RSP 25 per cent. of RSP
United Kingdom 21 per cent. of RSP plus £30.61 £47.05 per kg £24.95 per kg £49.64 per kg
1 Rates of exchange as at 9 November 1988.
2 Retail selling price.

Excise duty on tobacco products in the EC: 19871
Cigarettes (per 1,000) Cigars and Cigarillos Pipe tobacco Hand-rolling tobacco
Belgium 60.70 per cent. of RSP2 plus £1.62 1.3 kg or more per 1,000: 16.5 per cent. of RSP 31.5 per cent. of RSP 31.5 per cent. of RSP
2. others: 21 per cent. of RSP
Denmark 21.22 per cent. of RSP plus £49.70 10 per cent. of RSP plus £16.22 per 1,000 £10.56 per kg £43.49 per kg
France 45.46 per cent. of RSP plus £0.85 1. Cigars wrapped in natural tobaccos: 24.5 per cent. of RSP 39.5 per cent. of RSP 39.5 per cent. of RSP
2. Cigars wrapped in reconstituted tobacco 28.2 per cent. of RSP
Germany 31.50 per cent. of RSP plus £17.94 1. 3 kg or more per 1,000: 14 per cent. of RSP (minimum £8.25 1,000) £1.33 per kg plus 20.7 per cent. of RSP 31.8 per cent. of RSP plus £2.67 per kg (minimum £8.33 per kg)
2. others: 17 per cent. of RSP (minimum £9.84 per 1,000)
Greece 33.95 per cent. of RSP plus £0.35 3 kg or more per 1,000: 5 per cent. of RSP 37 per cent. of RSP 37 per cent. of RSP

Mr. Lilley

The information for the years 1986 to 1988 inclusive is as follows. Information for previous years is not readily available and could be provided only at disproportionate cost.

Cigarettes (per 1,000) Cigars and Cigarillos Pipe tobacco Hand-rolling tobacco
Ireland 13.61 per cent of RSP plus £32.20 £47.70 per kg (i) Cavendish: £48.21 £40.25 per kg
(ii) Hard pressed: £30.83
(iii) Other: £38.75
Italy 53.39 per cent. of RSP plus £1.15 1.3 kg or more per 1,000: 24 per cent. of RSP 56 per cent. of RSP 56 per cent. of RSP
2. others: 48 per cent. of RSP
Luxembourg 57.55 per cent. of RSP plus £1.12 1.3 kg or more per 1,000: 16.5 per cent. of RSP 31.5 per cent. of RSP 31.5 per cent. of RSP
2. others: 21 per cent. of RSP
Netherlands 19.06 per cent. of RSP plus £17.10 1.3 kg or more per 1,000: 2.93 per cent. of RSP 10.6 per cent. of RSP plus £5.63 per kg 10.6 per cent. of RSP plus £5.63 per kg
2. others: 8.11 per cent. of RSP
Portugal 51.03 per cent. of RSP plus £1.37 26.21 per cent. of RSP 26.21 per cent. of RSP 26.21 per cent of RSP
Spain 40.00 per cent. of RSP plus £0.48 10 per cent. of RSP 20 per cent. of RSP 20 per cent. of RSP
United Kingdom 21 per cent. of RSP plus £30.61 £47.05 per kg £24.95 per kg £49.64 per kg
1 Rates of exchange as at 9 November 1988.
2 Retail selling price.

Excise duty on tobacco products in the EC: 19881
Cigarettes (per 1,000) Cigars and Cigarillos Pipe tobacco Hand-rolling tobacco
Belgium 60.70 per cent. of RSP2 plus £1.62 1.3 kg or more per 1,000: 16.5 per cent. of RSP 31.5 per cent. of RSP 31.5 per cent. of RSP
2. Others: 21 per cent. of RSP
Denmark 21.22 per cent. of RSP plus £49.70 10 per cent. plus £16.22 per 1,000 £10.56 per kg £43.49 per kg
France 45.46 per cent. of RSP plus £0.85 1. Cigars wrapped in natural tobacco: 24.5 per cent. of RSP 39.5 per cent of RSP 39.5 per cent. of RSP
2. Cigars wrapped in reconstituted tobacco 28.2 per cent. of RSP
Germany 31.50 per cent. of RSP plus £17.94 1.3 kg or more per 1,000: 14 per cent. of RSP (minimum £8.25 per 1,000) £1.33 per kg plus 20.7 per cent. of RSP 31.3 per cent. of RSP plus £2.67 per kg (minimum £8.33 per kg)
2. others: 17 per cent. of RSP (minimum £9.84 per 1,000)
Greece 33.95 per cent. of RSP plus £0.36 3 kg or more per 1,000: 5 per cent. of RSP 37 per cent. of RSP 37 per cent. of RSP
Ireland 13.33 per cent. of RSP plus £33.56 £47.70 per kg 1. Cavendish: £48.21 £40.25 per kg
2. Hard pressed: £30.83
3. Other: £38.75
Italy 53.39 per cent. of RSP plus £1.15 1.3 kg or more per 1,000: 24 per cent. of RSP 56 per cent. of RSP 56 per cent. of RSP
2. Others: 48 per cent. of RSP
Luxembourg 57.55 per cent. of RSP plus £1.12 1.3 kg or more per 1,000: 16.5 per cent. of RSP 31.5 per cent. of RSP 31.5 per cent. of RSP
2. Others: 21 per cent. of RSP
Netherlands 19.06 per cent. of RSP plus £17.10 1.3 kg or more per 1.000: 2.93 per cent. of RSP 10.6 per cent. of RSP plus £5.63 10.6 per cent. of RSP plus £5.63
2. Others: 8.11 per cent. of RSP
Portugal 51.03 per cent. of RSP plus £1.37 26.21 per cent. of RSP 26.21 per cent. of RSP 26.21 per cent. of RSP
Spain 40.00 per cent. of RSP plus £0.48 10 per cent. of RSP 20 per cent. of RSP 20 per cent. of RSP
United Kingdom 21.00 percent. of RSP plus £31.74 £48.79 per kg £24.95 per kg £51.48 per kg
1 Rates of exchange as at 9 November 1988.
2 Retail selling price.

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