§ Mr. Alfred MorrisTo ask the Chancellor of the Exchequer what are the present rates of duty on beer in each of the EC member states; and what monitoring is 465W carried out by the European Commission of the effect of disparities in duty on the cross-border or cross-channel trade in beer for personal consumption.
§ Sir John CopeThe present comparative rates of excise duty on beer in each of the EC member states are as follows:
United Kingdom pence per pint at 5 per cent. alcohol by volume Pence Belgium 7.7 Denmark 20.0 Germany 3.8 Greece 12.3 Spain 3.4 France 4.2 Ireland 46.4 Italy 7.9 Luxembourg 12.6 Netherlands 8.7 Portugal 5.9 United Kingdom 29.7 1Before implementation of Council directive 92/84/EEC. No monitoring is currently being carried out by the European Commission of the effect of disparities in duty on the cross-border or cross-channel trade in beer for personal consumption. However, the Commission is obliged every two years to review the rates of duty in force in member states and report to the Council taking into account the proper functioning of the internal market, competition between the different categories of alcoholic drinks, the real value of the rates of duty and the wider objectives of the treaty. The first such review is due not later than 31 December 1994.
§ Mr. Alfred MorrisTo ask the Chancellor of the Exchequer how many people have been prosecuted in each standard region of the United Kingdom for illegally reselling beer imported for domestic consumption since 1 January.
§ Sir John Cope[holding answer 3 November 1993]: Customs and Excise has prosecuted four individuals for illegally reselling beer which has not borne United Kingdom duty and VAT. The areas of the country concerned are Hampshire, Kent and Yorkshire. There are 108 other cases involving excise goods generally—alcoholic liquors and tobacco products—for which prosecution proceedings have been instituted but not yet brought to a conclusion.