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Cigarettes

Volume 167: debated on Wednesday 14 February 1990

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To ask the Chancellor of the Exchequer if he will publish a table in the Official Report to show the tax paid on a pack of 20 cigarettes in each EEC country as a percentage of the total price and the average price of a pack of 20 cigarettes in each country; and what were the figures five years ago.

The figures for current and 1985 taxation and price levels of a pack of 20 cigarettes in each EC country are as follows:

RSP2

Factor3 cost

Total duty

VAT

Total tax

Total tax as percentage of RSP

(pence)

(pence)

(pence)

(pence)

(pence)

Netherlands1083259177670
Portugal60153694575
Spain57252663256
United Kingdom16143972111873

1 Rates of exchange as at 12 February 1990.

2 Retail selling price.

3 Cost exclusive of duty and VAT.

Source: EC excise duty tables.

Excise duty and VAT on 20 cigarettes in the most popular price category: as at 27 February 1985

RSP

Factor cost

Total duty

VAT

Total lax

Total tax as percentage of RSP

(pence)

(pence)

(pence)

(pence)

(pence)

Belgium69204544971
Denmark17522121·531·515387
France431121113274
Germany1022663·512·57674·5
Greece261015

1

16

261·5

Ireland14036782610474
Italy57163294172
Luxembourg53183233566
Netherlands882648146270
United Kingdom1273476·516·59373

1 Greece had not yet introduced VAT in 1985.

2 Includes sales tax.