§ Mr. SteenTo ask the Chancellor of the Exchequer if he will make a statement as to the basis on which excise duty is levied on spirits and wine.
§ Sir John CopeExcise duty is levied on spirits according to the litres of pure alcohol contained therein. Wine is dutied according to its bulk quantity and the nature and strength of the product. There are eight duty bandings ranging from a strength of 1.2 per cent. to 22 per cent. alcohol by volume and differentiating between still, sparkling and fortified wines.