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Liquor Duty

Volume 949: debated on Tuesday 2 May 1978

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asked the Chancellor of the Exchequer what would be the cost in the current year if the duty of excise charged on whisky and on spirits and imported wine instead of being payable on removal from warehouse was payable (a) on the 14th day following the day on which the duty is charged, (b) on the 28th day following the day on which duty is charged and (c) on the 42nd day following the day on which duty is charged.

asked the Chancellor of the Exchequer what has been the total revenue received in respect of excise duty on (a) whisky, (b) spirits and (c) imported wine in each of the last four years.

asked the Chancellor of the Exchequer in which other countries, so far as is known, the duty of excise is charged on spirits and imported wine payable on removal from warehouse rather than at a later date.