§ Mr. MackinlayTo ask the Chancellor of the Exchequer what consideration he has given to basing the excise duty on wine, beers and spirits on alcohol content and not category of beverage; and if he will make a statement.
§ Sir John CopeNo Government have ever accepted that relative alcoholic strength should be the sole determining factor for setting duty rates. Unitary taxation would greatly limit my right hon. and learned Friend's room for manoeuvre on fiscal policy, by removing the flexibility to take account of other factors.