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Mr. Freud
asked the Chancellor of the Exchequer what is the duty payable on a litre of 70° proof whisky; and whether any duty is charged on liquor for sale at airport duty-free shops.
Mr. Bruce-Gardyne
The excise duty payable on a litre of whisky containing 40 per cent. alcohol—70° proof—is £5·79. No duty is charged on liquor for sale at airport duty-free shops.