§ Mr. LawrenceTo ask the Chancellor of the Exchequer what is the cost advantage per 50 cl can over beer brewed in the United Kingdom of beer brewed in(a) France, (b) the Netherlands and (c) West Germany provided by their present excise duty and value added tax rates.
§ Mr. RyderRates of excise duties and VAT on a 50 cl can of beer in France, the Netherlands, West Germany and the United Kingdom, according to the latest information available, are set out in the table:
Country Excise duty (pence per 50 cl can) VAT rate Percentage France ½ p 18.6 Netherlands 6 p 18.5 West Germany 3 p 14 United Kingdom 17 p 15 Rates of exchange as at 31 January 1990.
Source: EC Excise Duty Tables.
§ Mr. LawrenceTo ask the Chancellor of the Exchequer whether consideration is being given to the harmonisation of beer excise duties with other European Community countries before 1992.
§ Mr. RyderIn January 1990, the Commission put forward revised excise duty rate proposals for alcoholic products. To date, there has been no discussion of these revised proposals. The United Kingdom view remains that centrally determined approximation of excise duty rates is neither necessary nor appropriate to achieve the single market. As changes to excise duties law require unanimous agreement, the United Kingdom's position is safeguarded.