asked the Chancellor of the Exchequer what is the current level of United Kingdom taxation, including
parable figures for all countries are available, and 1974.
excise duty, customs duty and VAT, on table wines; what percentage of a litre bottle of table wine retailing at £1·40 such taxation represents; and how the level of such taxation in the United Kingdom compares with similar taxation on table wine in each of the othe EEC countries.
The customs revenue duty and VAT on a bottle of EEC table wine retailing at £1·40 represents 39·8 per cent of the selling price. It is not possible to express taxation in other countries in the same manner as selling prices are not known.The following table sets out the customs and excise duties in each member State and the relevant rate of VAT applicable. There is no excise duty on table wine in either Germany or Italy:
| TAXATION ON TABLE WINE* (EEC ORIGIN) IN EEC MEMBER STATES | |||
| Customs and Excise Duty £ per gallon | VAT Per cent. | ||
| United Kingdom | … | 2·725 | 8 |
| Ireland | … | 1·817 | 6·75 |
| Denmark | … | 2·297 | 15 |
| France | … | 0·046 | 17·6 |
| West Germany | … | None | 11 |
| Netherlands | … | 0·535 | 16 |
| Belgium | … | 0·532 | 14 |
| Luxembourg | … | 0·532 | 5 |
| Italy | … | None | 6 |
| * Strength taken to be 22·7º proof. | |||
asked the Chancellor of the Exchequer what is the current level of United Kingdom taxation, including excise duty, customs duty and VAT, on fortified wines; what percentage of an imperial pint bottle of fortified wine retailing at £1·50 such taxation represents; and how the level of United Kingdom taxation compares with similar taxation on fortified wine in each of the other EEC countries.
The customs revenue duty and VAT on a 26¾ fluid ounce bottle of fortified wine—e.g., Spanish sherry—retailing at £1·50 represents 49·2 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 and VAT rates for each member State for imports of Spanish sherry. In the EEC Spanish sherry is subject to a quota within which special lower customs duty rates apply:
| TAXATION ON FORTIFIED WINE* (SPANISH SHERRY) IN EEC MEMBER STATES | |||
| Customs and Excise Duty £ per gallon | VAT Per cent. | ||
| United Kingdom | … | 3·765 | 8 |
| Ireland | … | 2·962 | 6·75 |
| Denmark | … | 5·040 | 15 |
| France | … | 3·906 | 17·6 |
| West Germany | … | 3·199 | 11 |
| Netherlands | … | 1·470 | 16 |
| Belgium | … | 1·461 | 14 |
| Luxembourg | … | 1·461 | 10 |
| Italy | … | 2·010 | 6 |
| * Strength taken to be 35° proof. | |||