asked the Chancellor of the Exchequer what is the percentage value added tax and excise duty affecting wines and spirits in the states of the European Economic Community; and what is the

EUROPEAN COMMUNITY: RATES OF EXCISE DUTY AND VAT
				Table wine	Fortified wine†	Spirits
Country				(£ per gallon)*	(£ per gallon)*	Rate of VAT ‡ (per cent.)	(£ per gallon)*	Rate of VAT (per cent.)
Belgium		…	…	0·85	1·81	25	12·29	25
Denmark		…	…	2·74	5·10	20·25	53·69§	20·25
France		…	…	0·07	5·02	17·6	21·45§	17·6
Germany		…	…	0	4·47	13	12·76	13
Ireland	…	…	…	2·65	4·25	10	28·83	10
Italy	…	…	…	0	0·53	6	3·53§	35§
Luxembourg		…	…	0·42	1·38	5, 10	6·85	10
Netherlands		…	…	0·86	1·84	18	12·46	18
United Kingdom			…	3·25	4·415	15	27·09	15
* Exchange rates as at 1 February 1980.
† Duties on fortified wine have been calculated on a strength of 20Ö Gay Lussac.
‡Rate of VAT applicable to both wine and fortified wine.
§ The highest rate of duty or VAT applicable to spirits (covers whisky).
║ VAT is 5 per cent, on wines not exceeding 13Ö, 10 per cent, on the rest.

For convenience, excise duty rates have all been converted into comparable units denominated in sterling. The current revenue yield from the United Kingdom taxes on these items is as follows:-

	Excise duty (1979–80)	VAT (Full year yield at 15 per cent.)
	£ million	£ million
Wine	342	220
Spirits	1,115	300
Total	1,457	520