§ Mr. Barry FieldTo ask the Chancellor of the Exchequer what has been the percentage increase in revenue from whisky sales since the reduction in the duty in the 1995 Budget; and what conclusions he has drawn from this for future policy on duty levels. [2555]
§ Mr. OppenheimThe monthly receipts from excise duty on spirits for 1995 and 1996 January to September are shown in the table. The receipts cover all alcohol products subject to spirit duty, not just whisky.
My right hon. and learned Friend the Chancellor of the Exchequer will announce his decision regarding the rate of spirit duty in his Budget speech on 26 November.
Spirit duty receipts Month 1995 £ million 1996 £ million Percentage change January 236a 119 -50 February 51 76 +49 March 74 108 +46 April 112 115 +3 May 106 117 +10 June 129 128 -1 July 121 108 -11 August 115 122 +6 September 128 123 -4 October 130 — — November 228 — — December 281b — — Spirit duty is generally paid on the 29th of the month for goods cleared during the previous 15th to 14th of the month. 1. January 1995 receipts were boosted as a result of the Financial Statement of 8 December 1994 which announced an increase in the rate of duty with effect from 1 January 1995. 2. December 1995 receipts represent goods cleared both before and after the Budget of 28 November 1995.