Scotch Whisky

HC Deb 27 October 1988 vol 139 c363W

Mrs. Margaret Ewing

To ask the Chancellor of the Exchequer what was the total amount of revenue accruing to the Exchequer from(a) exports of Scotch whisky and (b) domestic sales of Scotch whisky for the financial year 1987–88.

Mr. Lilley

It is estimated that about half the £2.1 billion VAT and excise duty revenue on spirits in 1987–88 came from domestic sales of Scotch whisky. Indirect taxes are not charged on exports of Scotch whisky.