§ Mr. BarronTo ask the Chancellor of the Exchequer what proportion of the purchase price is paid in taxation for an average(a) packet of 20 cigarettes, (b) 250g of hand-rolling tobacco, (c) packet of five cigars and (d) 250g of pipe tobacco in each country in the European Union. [141530]
§ John HealeyInformation on retail price and taxation for a packet of 20 cigarettes in each country in the European Union can be found in the HM Customs and Excise 'Tobacco Factsheet' page 15, a copy of which is available in the Library of the House.
The following table shows the proportion of the purchase price that is paid in taxation for a packet of 20 cigarettes in each country in the EU. The information requested on other tobacco products is not available.
Cigarettes—packet of 20 cigarettes Total tax as percentage of RSP Austria 76.3 Belgium 78.0 Germany 76.9 Denmark 86.7 Greece 75.5 Spain 74.0 Finland 79.6 France 81.0 United Kingdom 81.2 Ireland 96.0 Italy 78.0 Luxembourg 72.1 Netherlands 76.0 Portugal 80.8 Sweden 74.9 Note
Figures for France and Ireland have been updated with later information to take account of recent rate changes and correct an error, respectively.
Source
European Commission Excise Duty Tables: September 2003
§ Mr. BarronTo ask the Chancellor of the Exchequer what the amount is in(a) pounds sterling equivalent and (b) percentage of purchase price of (i) specified excise duty, (ii) ad valorem excise duty and (iii) VAT and other sales tax levied on an average packet of 20 cigarettes in each country in the European Union. [141535]
§ John HealeyThe amounts and percentages of specific duty, ad valorem and VAT on a packet of 20 cigarettes in each of the European Union countries are given in the following table:
143W
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
Italy 0.05 0.78 0.29 3.7 54 20 Luxembourg 0.17 0.76 0.24 10.3 47 15 Netherlands 0.77 0.43 0.40 36.5 21 19 Portugal 0.57 0.34 0.28 38.8 23 19 Sweden 0.31 1.13 0.72 10.7 39 25 Note
Figures for France and Ireland have been updated with later information to take account of recent changes and correct an error, respectively.
Source
European Commission Excise Duty Tables: September 2003
§ Mr. BarronTo ask the Chancellor of the Exchequer how much revenue was raised from each of the taxes payable on each category of tobacco product in the last year for which figures are available. [141537]
§ John HealeyExcise duty and estimated VAT revenue for tobacco can be found in the HM Customs and Excise Tobacco Factsheet' pages 1 and 2, a copy of which is available in the Library of the House.
Figures showing revenue raised from duty on each category of tobacco are available up to the year 2002–03. Estimates for VAT raised are only available for tobacco products as a whole and the most recent year is 2001–02.