asked the Chancellor of the Exchequer what is the current level of United Kingdom taxation, including excise duty, customs duty and VAT, on brandy; what percentage of a 24 fluid ounce bottle retailing at £5·20 such taxation represents; and how the level of United Kingdom taxation compares with similar taxation on brandy in each of the other EEC countries.

The Customs revenue duty and VAT on EEC brandy sold in 24 fluid ounce bottles at 70° proof spirit at £5·20 per bottle represents 52 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 State and the relevant rate of VAT applicable.