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Tax Rates

Volume 977: debated on Wednesday 30 January 1980

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asked the Chancellor of the Exchequer if he will list in the Official Report the present tax rates on hydrocarbon oil, tobacco, alcoholic drink, betting and gaming and vehicle excise duty (a) showing the increase in the existing rate to take account of the rise in retail prices in 1979, (b) an estimate of the increase in revenue that will result from the increase to take account of the increase in prices in 1979, (c) an estimate of the effect on the retail price index of the items concerned of indexation to take account of the increase in retail prices in 1979 and (d) an estimate of the effect on the retail price index of indexation to take account of the increase in prices during 1979.

Present rate£Increase in the present rate* £Increase in revenue in a full year £ millionImpact of increase on retail price index Per cent.
Hydrocarbon oil:
(a) Petrol0·081 (per litre)0·01394200·3
(b) Heavy oil used as road fuel (derv).0·092 (per litre)0·0158Nil
(c) Rebatable oil†0·0066 (per litre)0·001150Negligible
(a) Cigarettes21 per cent, of the retail price plus 11·77 (per thousand).2·02442300·4
Additional rate for cigarettes with a tar yield of 20 mg or more.2·25 (per thousand)0·3870
(b) Cigars20·94 (per kilogram)3·6017
(c) Hand-rolling tobacco20·28 (per kilogram)3·4882
(d) Other tobacco16·09 (per kilogram)2·7675
Alcoholic drink:
(a) Spirits‡10·44 (per litre of alcohol)1·7957250·1
(b) Beer13·135 (per hectoliter at 1,037 degrees of gravity).2·25921500·2
(c) Wine§:
Lower (not exceeding 15 per cent.).71·49 (per hectolitre)12·296340Negligible
Middle (15 to 18 per cent.)82·48 (per hectolitre)14·1866
Higher (18 to 22 per cent.)97·11 (per hectolitre)16·7029
(d) Made-wine§:
Lower (not exceeding 10 per cent.).46·41 (per hectolitre)7·9825
Middle (10 to 15 per cent.)69·51 (per hectolitre)11·9557
Higher (15 to 18 per cent.)76·43 (per hectolitre)13·1460
(e) Cider and perry5·32 (per hectolitre)0·9150NegligibleNegligible
Betting and gaming:
(a) Gaming machine licence duty.7·5–200 (per machine per year).1·29–34·405Negligible
(b) Gaming licence duty500–11,250 (per table per half-year) 86·00–1,935·00.
Vehicle excise duty (per year):50 (per vehicle)8·601950·1
Variable according to type of vehicle e.g. private cars.
* Applying to present rates the 17·2 per cent, increase in the retail price index (all items) in the year to December 1979.
†Kerosene is charged at a lower rate.
‡ The figures given apply to mature spirits.
§ There is surcharge for sparkling wine and made-wine.