asked the Chancellor of the Exchequer what is the current level of taxation, including excise duty, customs duty and VAT, on beers, ales and lagers; what percentage of a litre bottle of such beverages retailing at 40 pence such taxation represents; and how the level of United Kingdom taxation compares with similar taxation imposed in each of the other EEC countries.

Beer produced in the United Kingdom is normally sold in half-pint, pint or quart bottles. The excise duty and VAT on a pint bottle of home-produced light ale retailing at 26p a bottle represents 29·2 per cent. of selling price. It is not possible to express taxation in other EEC countries in the same manner as selling prices are not known.The following table sets out the customs and excise duties in each member country and the appropriate VAT rate: