§ Mrs. EwingTo ask the Chancellor of the Exchequer if he will list the total receipts which have accrued to the Exchequer in each of the last five years from sales of Scotch whisky(a) abroad and (b) in the domestic market.
§ Mr. Heathcoat-AmoryFirm data on duty receipts are available only for total spirits. Estimates can be made for all home-produced whisky and these are as follows: 67W
Estimated duty and consequential VAT on whisky/whiskey £ million 1989–90 748 1990–91 835 1991–92 856 1992–93 814 1993–94 847 Duty and VAT are not charged on sales of Scotch whisky abroad.
§ Mrs. EwingTo ask the Chancellor of the Exchequer what estimate he has made of expected receipts to the Exchequer from sales of Scotch whisky(a) abroad and (b) in the domestic market for the financial year 1994–95.
§ Mr. Heathcoat-AmoryFirm data on duty receipts are available only for total spirits. The current spirits forecast for the financial year 1994–95 is £1.7 billion, this cannot be broken down to Scotch whisky.
The Exchequer receives no income from sales of Scotch whisky abroad.