To ask the Chancellor of the Exchequer if he will list in euros the value of the tax and duty imposed on a litre of (a) wine, (b) beer and (c) spirits at 40 degree strength in each EU member state. [81728]
The table shows the excise duty in euros and the percentage rate of VAT.Because of the VAT component, the total tax will depend on retail selling prices in each member state. Comparable information on this is not available.
Excise
| ||||
Wine
| Beer
| Spirits at 40°
| VAT
| |
(euro per litre)
| percentage
| |||
| Austria | 0.0 | 0.2 | 2.9 | 20.0 |
| Belgium | 0.5 | 0.2 | 6.6 | 21.0 |
| Denmark | 0.9 | 0.5 | 14.7 | 25.0 |
| Finland | 2.4 | 1.4 | 20.4 | 22.0 |
| France | 0.0 | 0.1 | 5.8 | 20.6 |
| Germany | 0.0 | 0.1 | 5.2 | 16.0 |
| Greece | 0.0 | 0.2 | 3.8 | 18.0 |
| Ireland | 2.8 | 1.0 | 11.4 | 21.0 |
| Italy | 0.0 | 0.2 | 2.6 | 20.0 |
| Luxembourg | 0.0 | 0.1 | 4.1 | 15.0 |
| Netherlands | 0.5 | 0.2 | 6.0 | 17.5 |
| Portugal | 0.0 | 0.1 | 3.3 | 17.0 |
| Spain | 0.0 | 0.1 | 2.7 | 16.0 |
| Sweden | 3.2 | 0.9 | 23.8 | 25.0 |
| UK | 2.2 | 0.8 | 11.4 | 17.5 |
Note:
The figures shown for wine are for still table wine. For beer a strength of 5% alcohol by volume or 12.5 degrees Plato is assumed.
Source:
European Commission Excise Duty Tables. (Directorate General XXI) Excise Duty Tables (December 1998).