§ Mr. DewarTo ask the Chancellor of the Exchequer if he will update his answer of 25 November,Official Report, column 684, on the level of indirect taxes, giving figures for 1993–94.
§ Sir John CopeAt this time it is possible to give the answer only in respect of current duty levels. The figures in the table therefore relate to duty rates immediately after the Budget. This is different from the method used in the previous answer which covered the whole financial year, so for comparison the equivalent figures for 1992–93 are also shown. These differ from the answer of 25 November also because the method of calculating real increases has been adjusted. Ad valorem taxes have not been covered, except for cigarettes where the ad valorem element is included in addition to the specific duty. Aviation gasoline was not subject to duty in 1978–79.
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Duty Unit Post-Budget Duty Rate: Percentage increase in real terms from 1978 to: 1987 1992 1993 1992 1993 Hydrocarbon Oils Leaded petrol Pence per litre 6.60 27.79 30.58 49.6 61.6 Unleaded petrol Pence per litre 6.60 23.42 25.76 26.1 36.1 Derv Pence per litre 7.70 22.85 25.14 5.4 13.9 Made Wine not exceeding 18 per cent. £ per hectolitre 76.45 217.25 220.43 11.0 10.6 exceeding 18 per cent. £ per hectolitre 84.14 250.59 220.43 16.4 0.6 Spirits £ per litre 5.96 19.81 19.81 18.1 15.9 Beer £ per hectolitre for each degree above 1,000 0.35 1.108 1.163 12.5 15.9 Cider and Perry £ per hectolitre 5.32 21.32 22.39 42.4 46.8 Tobacco cigarettes £ per 1,000 17.70 67.53 72.45 35.5 42.8 cigars £ per kilogram 20.94 67.89 72.30 15.2 20.4 hand rolling tabacco £ per kilogram 20.28 71.63 76.29 25.5 31.2