§ Mr. McMasterTo ask the Chancellor of the Exchequer what representations he has received on taxation on tobacco; and if he will make a statement.
§ Mrs. Gillian ShephardMy right hon. Friend has received a number of representations on the taxation of tobacco products, but I cannot anticipate his Budget statement.
§ Mr. KnowlesTo ask the Chancellor of the Exchequer if he will publish a table in theOfficial Report to show the 216W tax paid on a pack of 20 cigarettes in each Economic Community country as a percentage of the total price and the average price of a pack of 20 cigarettes in each country; and what the figures were five years ago.
§ Mrs. Gillian ShephardThe figures for current and 1986 taxation and price levels of a pack of 20 cigarettes in each EC country are as follows.
Excise and VAT on 20 cigarettes in the most popular price category as at 18 January 1991 Country RSP2 pence Total tax Tax as percentage RSP Belgium 111 80 72 Denmark 231 199 86 France 104 70 67 Germany 145 106 73 Greece 44 31 70 Ireland 181 133 73 Italy 87 63 72 Luxembourg 79 57 72 Netherlands 104 73 70 Portugal 57 42 74 Spain 31 18 58 United Kingdom 180 131 73 1 Rates of Exchange as at 16 January 1991 2 Retail selling price Source: EC Excise Duty tables
Excise Duty and VAT on 20 Cigarettes in the most popular price category as at 4 February 19861 Country RSP (pence) Total Tax(pence) Tax as a percentage of RSP Belgium 93 65 70 Denmark 230 201 87 France 48 37 77 Germany 132 97 73 Greece 30 218 60 Ireland 171 126 74 Italy 74 54 73 Luxembourg 73 48 66 Netherlands 101 73 72 Portugal 48 34 71 Spain 52 28 54 United Kingdom 150 113 75 Source: EC Excise duty tables. 1 Rates of Exchange as at 29 January 1986. 2 Includes sales tax.