asked the Chancellor of the Exchequer what is the current level of United Kingdom taxation, including excise duty, customs duty and VAT, on whisky; what percentage of an imperial pint bottle of whisky retailing at £3·35 such taxation represents; and how the level of such taxation in the United Kingdom compares with similar taxation on whisky in each of the other EEC countries.

Whisky is normally sold in 26¾ fl. oz. bottles at 70° proof spirit. On such a bottle retailing at £3·35 duty would be £2·58 and VAT would be 24·8p. Total taxation would be 84·4 per cent. of the retail 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 VAT rate applicable: