§ Mr. LawrenceTo ask the Chancellor of the Exchequer what are the comparable rates of beer duty in each country of the European Community at present; when it is proposed to harmonise these rates; and if he will make a statement on Her Majesty's Government's policy and proposals in this matter.
§ Mrs. Gillian ShephardRates of excise duty on beer in other member states of the Community, according to the latest information available, are set out in the table. The Commission's revised excise duty rate proposals for alcoholic drinks envisage minimum rates of duty to be applied by 1 January 1993 with higher, target rates to be reached by an unspecified later date. The Government's view remains that centrally determined duty rates are neither necessary nor appropriate to achieve the single market.
Country Beer at 3.65 per cent. alc. by vol. 1038° OG (p per pint) Belgium 4 Denmark 31 France 1 Germany 2 Greece 2 Ireland 33 Italy 5 Luxembourg 2 Netherlands 7 Portugal 3 Spain 1 United Kingdom 23 Rates of exchange as at 8 May 1991.
Source: EC Inventory of Taxes.