§ Richard BurdenTo ask the Chancellor of the Exchequer whether caps will be set on the amount of recovery sought from individual claimants arising from overpayment of tax credits. [141294]
§ Dawn PrimaroloI refer my hon. Friend to the Inland Revenue's Code of Practice "What happens when you have paid too much tax credits". The code was placed on the Inland Revenue web site on Tuesday 11 November. A copy can be found in the House of Commons Library.
Cigarettes—packet of 20 cigarettes Specific duty (£) Ad valorem (£) VAT (£) Specific duty as percentage of
retail price
Ad valorem as percentage of
retail price
VAT as percentage of
retail price
Austria 0.30 0.88 0.42 14.3 42 20 Belgium 0.26 1.07 0.49 11.2 46 21 Germany 0.86 0.57 0.38 36.6 24 16 Denmark 1.14 0.60 0.70 40.5 21 25 Greece 0.06 0.94 0.31 3.6 54 18 Spain 0.05 0.73 0.22 4.0 54 16 Finland 0.21 1.40 0.61 7.6 50 22 France 0.11 1.86 0.63 3.3 58 20 United Kingdom 1.94 1.02 0.81 41.7 22 18 Ireland 1.74 0.57 0.65 56.6 18 21