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Excise Duty (Beer, Cider And Wine)

Volume 957: debated on Thursday 9 November 1978

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asked the Chancellor of the Exchequer why there has been delay in bringing before Parliament the necessary regulations promised under the Finance Act 1978 to enable the excise duty paid on beer, cider and wine used in the manufacture of certain beverages and foodstuffs; and whether there will be any retrospection in their application to help seasonal manufacturers who have costed their Christmas products on the basis that they could expect a duty rebate.

The drafting of the regulations has been proceeding without delay since the Finance Act 1978 received Royal Assent and it is hoped to lay them before Parliament shortly, after current consultations with interested trade associations are complete. It is unlikely that it will be possible to bring the regulations into effect earlier than 1st January 1979.