§ Sir David SteelTo ask the Chancellor of the Exchequer if he will make a statement on the change in the amount of scotch whisky released for sale since the rise in duty imposed on spirits in the 1994 mini-budget, and on the loss to the Revenue. [30035]
§ Mr. Heathcoat-AmoryThe figures relating to spirits consumption since the increase in the rate of duty following the Budget should be read in the context of the cyclical nature of spirits sales. Little significance can be read into off season figures. The main season for spirits sales is the Christmas period, and the industry had a good Christmas in 1994. There was a greatly increased level of activity during late 1994 when the industry, quite understandably, took advantage of the delay between the announcement of the increase and the date of implementation to make substantial clearances during December.