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Volume 128: debated on Thursday 25 February 1988

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To ask the Chancellor of the Exchequer (1) why excise duty regulations permit British sherry producers to pay lower duty in relation to alcoholic strength than is charged on sherry; and whether he will make a statement on this distinction;(2) why competing sherries are taxed under different regimes.

Excise duties on wines and made wines are charged by reference to alcoholic strengths at the time of duty payment. The same rates apply to United Kingdom production as to imports. British sherry producers can achieve a lower duty burden by blending their products after payment of duty.