§ Mr. William RossTo ask the Chancellor of the Exchequer if he will publish a table in theOfficial Report to show the tax paid on a pack of 20 cigarettes in each EEC country as a percentage of the total price and the average price of a pack of 20 cigarettes in each country; and what were the figures five years ago.
§ Mr. RyderThe figures for current and 1985 taxation and price levels of a pack of 20 cigarettes in each EC country are as follows:
297W
RSP2 Factor3 cost Total duty VAT Total tax Total tax as percentage of RSP (pence) (pence) (pence) (pence) (pence) Netherlands 108 32 59 17 76 70 Portugal 60 15 36 9 45 75 Spain 57 25 26 6 32 56 United Kingdom 161 43 97 21 118 73 1 Rates of exchange as at 12 February 1990. 2 Retail selling price. 3 Cost exclusive of duty and VAT. Source: EC excise duty tables.
Excise duty and VAT on 20 cigarettes in the most popular price category: as at 27 February 1985 RSP Factor cost Total duty VAT Total lax Total tax as percentage of RSP (pence) (pence) (pence) (pence) (pence) Belgium 69 20 45 4 49 71 Denmark 175 22 121.5 31.5 153 87 France 43 11 21 11 32 74 Germany 102 26 63.5 12.5 76 74.5 Greece 26 10 15 1— 16 261.5 Ireland 140 36 78 26 104 74 Italy 57 16 32 9 41 72 Luxembourg 53 18 32 3 35 66 Netherlands 88 26 48 14 62 70 United Kingdom 127 34 76.5 16.5 93 73 1 Greece had not yet introduced VAT in 1985. 2 Includes sales tax.