§ Mrs. EwingTo ask the Chancellor of the Exchequer if he will list the level of taxation changes in each of the past 10 years on table wine (75 cl); sparkling wine (70 cl); sherry (70 cl); port (70 cl); and spirits at 40 per cent. (75 cl), showing the total percentage increase over the period as a separate table.
§ Sir John CopeChanges in the level of taxation, measured as excise duty plus consequential VAT, in each of the last 10 years are as follows:
Percentages (April) Table wine Sparkling wine Sherry Port Spirits 1983 5.8 5.8 5.8 5.8 5.0 1984 -19.9 8.4 8.0 6.8 1.9 1985 8.3 8.3 7.3 6.3 1.9 1986 0.0 0.0 0.0 0.0 0.0 1987 0.0 0.0 0.0 0.0 0.0 1988 4.5 4.5 4.5 4.5 0.0 1989 0.0 0.0 0.0 0.0 0.0 1990 7.7 7.7 7.7 7.7 10.0 11991 11.7 11.7 11.7 11.7 11.7 1992 4.5 4.5 4.5 4.5 4.5 1982–92 20.5 63.2 61.0 57.8 39.9 1 Standard rate of VAT increased from 15 to 17.5 per cent.