§ Mr. BarronTo ask the Chancellor of the Exchequer when he last discussed, and when he next plans to discuss, tobacco taxation with (i) European Union Finance Ministers and (ii) Group of Seven member country Finance Ministers; and if he will make a statement. [22970]
§ Mr. Heathcoat-AmoryThe Chancellor has not personally discussed tobacco taxation with European Union Finance Ministers. The previous Chancellor, my right hon. Friend the Member for Kingston-upon-Thames (Mr. Lamont), last did so during the discussions leading up to the completion of the single market on 1 January 1993. The subject will be discussed again at the next appropriate meeting of Finance Ministers following publication of the Commission proposals arising from their review of minimum rates of excise duties. We would not normally expect to discuss tobacco taxation in a G7 context.
§ Mr. BarronTo ask the Chancellor of the Exchequer what is his policy in the taxation of tobacco products. [22958]
§ Mr. Heathcoat-AmoryGovernment policy is to set duty rates which are consistent with revenue needs and health of the nation objectives but which also take account of industry and retail business concerns.
§ Mr. BarronTo ask the Chancellor of the Exchequer if he will list, for each year since 1965, the yield, in current and in real terms, from tobacco tax; and what is the estimated yield for the current year. [22956]
§ Mr. Heathcoat-AmoryThe information requested is given in the table.
611W
Total tax £ million Tax in real terms (at 1994–95 prices) £ million 1965–66 1,014 9,841 1966–67 1,025 9,589 1967–68 1,043 9,537
Total tax £ million Tax in real terms (at 1994–95 prices) £ million 1968–69 1,104 9,568 1969–70 1,142 9,413 1970–71 1,142 8,775 1971–72 1,125 7,912 1972–73 1,185 7,782 1973–74 1,266 7,528 1974–75 1,526 7,697 1975–76 1,889 7,646 1976–77 2,112 7,416 1977–78 2,334 7,189 1978–79 2,739 7,789 1979–80 3,096 7,603 1980–81 3,467 7,320 1981–82 4,166 7,889 1982–83 4,224 7,470 1983–84 4,628 7,820 1984–85 5,019 8,073 1985–86 5,383 8,174 1986–87 5,747 8,457 1987–88 5,772 8,168 1988–89 6,035 8,057 1989–90 6,105 7,560 1990–91 6,783 7,658 1991–92 7,769 8,374 1992–93 7,588 7,928 1993–94 8,133 8,355 1994–95 8,980 8,977 The forecast for tobacco duty receipts in 1995–96 is £7.2 billion.
§ Mr. BarronTo ask the Chancellor of the Exchequer what is the current proportion of the purchase price paid in taxation for an average(a) packet of 20 cigarettes, (b) 250 g of hand-rolling tobacco, (c) packet of five cigars, and (d) 250 g of pipe tobacco in each country in (i) the European Union and (ii) the Group of Seven. [22967]
§ Mr. Heathcoat-AmoryThe information for the European Union member states is given in the table. The information requested is not readily available for the Group of Seven countries in the form required.
(a) Cigarettes (b) HRT (c) Cigars (d) Pipe Austria 73.67 n/a n/a n/a Belgium 74.77 54.57 27.01 54.57 Denmark 84.56 56.42 30.37 92.26 Finland 75.57 66.04 n/a n/a France 74.16 72.69 45.58 63.48 Germany 71.72 54.40 18.04 38.71 Greece 72.52 72.75 n/a 72.76 Ireland 83.41 73.31 55.08 73.37 Italy 72.96 70.26 n/a 69.97 Luxembourg 63.82 42.21 n/a 42.21 Netherlands 71.89 61.98 19.89 65.94 Portugal 81.70 43.79 n/a 43.78 Spain 75.57 44.54 24.53 34.56 Sweden 69.18 61.74 n/a n/a UK 77.59 72.65 50.42 55.11 n/a = information not readily available.
§ Mr. BarronTo ask the Chancellor of the Exchequer if he will list, for each Sp between 5p and £1, his estimate of the revenue raised by an increase in excise duty on an average(a) packet of cigarettes, (b) 250 g of hand-rolling 612W tobacco, (c) packet of five cigars and (d) 250 g of pipe tobacco, if such increases were to be fully reflected in price. [22959]
§ Mr. Heathcoat-AmoryThe information is as follows:
Revenue £ million Pence Cigarettes 20 king size Cigars five small cigars Hand rolling 250g Pipe 250g 5 235 8 1 0 10 470 16 1 1 15 705 23 2 1 20 940 31 2 1 25 1175 39 3 2 30 1410 47 3 2 35 1645 55 4 2 40 1880 62 4 2 45 2115 70 5 3 50 2351 78 6 3 55 2586 86 6 3 60 2831 94 7 4 65 3056 101 7 4 70 3291 109 8 4 75 3526 117 8 5 80 3761 125 9 5 85 3996 133 9 5 90 4231 140 10 5 95 4466 148 10 6 100 4701 156 11 6
§ Mr. BarronTo ask the Chancellor of the Exchequer what is the amount in sterling equivalent and/or percentage rate of levied on an average packet of 20 cigarettes in(a) specific excise duty, (b) at valorem excise duty and (c) VAT or other sales tax in each country in (i) the European Union and (ii) the Group of seven including the United Kingdom. [22965]
§ Mr. Heathcoat-AmoryThe information is as follows:
Specific duty £ per 20 Ad valorem (per cent.) VAT rate (per cent.) Austria 0.30 41.00 20.00 Belgium 0.16 50.00 20.50 Denmark 1.39 21.22 25.00 Finland 0.22 50.00 22.00 France 0.08 54.95 18.60 Germany 0.75 24.80 15.00 Greece 0.05 53.86 18.00 Ireland 1.16 16.82 21.00 Italy 0.04 53.35 19.00 Luxembourg 0.05 54.50 12.00 Holland 0.65 21.05 17.50 Portugal 0.12 56.00 16.00 Spain 0.04 50.00 15.00 Sweden 1.28 0.00 25.00 UK 1.15 20.00 17.50 US high 0.48 — — low 0.17 — — Canada high 1.85 — — low 0.60 — — Japan 0.93 — 3.00 For the United States and Canada, tax rates vary considerably between states. For these countries, the specific duty column shows the total tax burden.
613W
§ Mr. BarronTo ask the Chancellor of the Exchequer if he will estimate the loss to the Treasury in uncollectable revenue from(a) tobacco, (b) beer, (c) wine and (d) spirits in (i) duty and (ii) VAT from overseas mail order arrangements for selling through a personal agent: and if he will make a statement. [22963]
§ Mr. Heathcoat-AmoryThe duty receipts for the financial year 1994–95 are as follows:
614W
£ billion Tobacco 7.4 Beer 2.5 Wine 1.1 Spirits 1.8 The quantities that might be purchased through a personal agent are unknown. Any figure would therefore he wholly speculative.