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Volume 165: debated on Wednesday 17 January 1990

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To ask the Chancellor of the Exchequer what would be the total tax and duty payable in the United Kingdom on a 1-litre, 40 per cent. proof bottle of (a) Japanese whisky or other spirit, and (b) Scotch whisky.

The precise total amount of duty and tax depends on the value of the whisky. In both instances, each litre bottle bears United Kingdom excise duty of 630·8p plus value added tax at 15 per cent. of the price inclusive of all duties (equivalent to 3/23rds of the retail selling price). In the case of the Japanese products only, import duty of 12·8p per litre is charged under the common customs tariff of the European Community.