§ Mr. Nigel EvansTo ask the Chancellor of the Exchequer what would the average tax saving be in(a) excise duty and (b) VAT to an individual buying the full indicative allowance of beer in France and importing into the United Kingdom for personal consumption, compared with purchasing the same amount in the United Kingdom.
§ Sir John CopeThe guidance level for duty paid beer is 110 litres. On beer of typical strength, the excise duty in the United Kingdom is 41p per litre or £45.10 for 110 litres compared with £2–57 for 110 litres in France. French duty is due to rise from 2p to 7.5p a litre or £8.25 for 110 litres in May. The United Kingdom applies a VAT rate of 17.5 per cent. on beer compared with 18.6 per cent. in France. The amount of VAT that is liable on 110 litres of beer in either country will vary according to the product.
§ Mr. Nigel EvansTo ask the Chancellor of the Exchequer how many arrests have been made by Her Majesty's Customs and Excise verification officers since 1 January of persons illegally selling alcohol bought in France or Belgium at lower excise duty rates and imported to the United Kingdom ostensibly for personal use.
§ Sir John CopeIn January, Customs detected 36 cases of illegal sales of excise goods. Of these, 13 related to alcohol. Customs take legal proceedings by way of arrest when appropriate, but other options, such as proceeding by way of information and summons, are also available. Two arrests were made. Other forms of offence action have been taken or are being considered in the remaining cases.