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Excise Duties

Volume 21: debated on Tuesday 30 March 1982

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asked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for each financial year from 1945–46 to 1980–81 (a) the yield from excise duties in current prices and (b) the proportion of such duties which were ad valorem.

Details of the revenue from excise duties collected by Customs and Excise are published in the annual reports of the commissioners of Her Majesty's Customs and Excise. Statistics of the revenue from vehicle excise duty are published in the "Annual Abstract of Statistics". Each of these publications contains series of duty receipts spanning 10 financial years. There are copies in the Library of the House.The proportion of excise duties which were

ad valorem could be provided only at disproportionate cost. Currently, ad valorem excise duties yield rather more than 10 per cent. of the revenue from excise duties, a substantial part of this coming from the ad valorem element of the duty on cigarettes which was introduced only in 1976.