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Sherry

Volume 128: debated on Wednesday 2 March 1988

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To ask the Chancellor of the Exchequer how much extra excise duty would be gained in a fiscal year if British sherry were taxed on the same basis as sherry.

British and Spanish sherries are taxed on the same basis, according to alcoholic strength. British sherry may incur less duty either because of a lower alcohol content or through blending after payment of duty.