HC Deb 11 December 1996 vol 287 cc201-2W
Mr. Meale

To ask the Chancellor of the Exchequer what was(a) the level of tax on beer in each year; since 1979 and (b) the percentage change between each year. [7254]

Mr. Oppenheim

[holding answer 3 December 1996]: Tax revenues—excise duty and VAT—for a pint of bitter in licensed premises were as follows:

Tax in pence Percentage change
1979 12.2 23.1
1980 14.8 21.7
1981 19.3 29.7
1982 21.7 12.9
1983 23.1 6.1
1984 26.2 13.6

Tax in pence Percentage change
1985 28.3 8.0
1986 28.8 1.8
1987 29.2 1.4
1988 30.8 5.4
1989 31.6 2.5
1990 34.5 9.3
1991 40.6 17.8
1992 43.1 6.0
1993 45.2 4.9
1994 44.5 -1.5
1995 46.2 3.9
1996 46.9 1.6

For 1979, price relates to July. For 1980 to 1993 prices relate to April/May and from 1994 onwards they relate to January.

Tax on a pint of bitter in licensed premises is now the lowest proportion of the selling price in 30 years.

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