HC Deb 02 March 1992 vol 205 cc29-30W
Dr. Marek

To ask the Chancellor of the Exchequer what are the reasons for leaving duty on denatured wine products for culinary uses; and if he will make a statement.

Mrs Gillian Shephard

[holding answer 28 February 1992]: Excise duty is charged on wine and made-wine, whether or not denatured, under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979. There is no general relief for culinary use but, subject to certain conditions, duty is repayable under sections 56 and 60 to manufacturers of products in which wine or made-wine is used as an ingredient.