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Revenue Duties

Volume 977: debated on Thursday 31 January 1980

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asked the Chancellor of the Exchequer what revenue would be gained or lost if duties on beer, tobacco, spirits and hydrocarbon fuels took up the

DutyIncrease in revenue in a full yearmillion)Rate to achieve the full year increase in revenue(£)
Beer7014·14(per hectoliter at 1,037 degrees of gravity)
(a) Cigarettes23521 per cent. of the retail price+13·88* (per thousand)
(b) Cigars24·06 (per kilogram)
(c) Hand-rolling tobacco23·30 (per kilogram)
(d) Other tobacco18·49 (per kilogram)
Spirits1010·98(per litre of alcohol)
Hydrocarbon oil‡—
(a) petrol3100·095 (per litre)
(b) Rateable oil500·008 (per litre)
* Estimated on the assumption that the ad valorem duty is unchanged.
† The figure given applies to mature spirits.
‡ Excludes derv, which is not covered by the retail prices index.
§ Kerosene is charged at a lower rate.

security contributions and child benefits, or equivalent.

The information requested is given in the table below:same proportion of the retail price index as they did after the Budget in 1974; and what the respective rates of duty would be.

asked the Chancellor of the Exchequer if he will list in the Official Report the retail price, including tax, of a packet of 20 cigarettes, a pint of beer and a bottle of whisky, as at January 1974, 1976, 1978 and 1980 converted to 1979 outturn prices.

£ 1979 prices
Jan 1974Jan 1976Jan 1978Dec 1979
Cigarettes—20 filter tip0·600·640·650·62
Beer—1 pint0·290·320·320·32
Whisky—1 bottle6·155·895·134·39
The calculations involve a degree of approximation. Moreover, no allowances have been made for changes in quality over the period. Interpretation of the data should take those qualifications into account. The beer price relates to one pint of bitter in a public bar.

asked the Chancellor of the Exchequer when was the last substantive increase in the specific duties on tobacco and alcoholic drinks; what increase would currently be required to restore them in real terms to those levels; how much additional revenue would be

Duty increase per cent.Full year revenue yieldmillion)Increase in retail price of typical item
Tobacco33430Up to 11½p per packet of 20 king size cigarettes
Beer393503½p per pint
Spirits3930£1·40 per bottle of whisky
Wine399022p per bottle of table wine