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Mr. MacShane
To ask the Chancellor of the Exchequer if he will list in euros the value of the tax and duty imposed on (a) 100 grammes of rolling tobacco and (b) 200 cigarettes in each EU member state. [81723]
Dawn Primarolo
The information is shown in the table.It is not possible to provide a single figure for the duty and tax on hand-rolling tobacco because comparable data on the retail selling price, from which the VAT and advalorem excise duty is calculated, are not available.
| 100 grammes of rolling tobacco | 200 cigarettes | ||
| Member state | Specific excise duty(euros) | Ad valorem excise and VAT as per cent. of retail selling price, all taxes included (%) | Tax and duty(euros) |
| Austria | 0·0 | 63·7 | 17·1 |
| Belgium | 0·0 | 54·9 | 19·4 |
| Denmark | 5·3 | 20·0 | 32·7 |
| Finland | 0·2 | 68·0 | 28·5 |
| France | 0·0 | 68·1 | 22·1 |
| Germany | 1·5 | 31·9 | 18·9 |
| Greece | 0·0 | 74·3 | 14·0 |
| Ireland | 11·2 | 17·4 | 31·2 |
| Italy | 0·0 | 70·7 | 14·3 |
| Luxembourg | 0·0 | 42·2 | 12·4 |
| Netherlands | 1·9 | 30·1 | 17·4 |
| Portugal | 0·0 | 44·5 | 13·9 |
| Spain | 0·0 | 51·3 | 8·4 |
| 100 grammes of rolling tobacco | 200 cigarettes | ||
| Member state | Specific excise duty(euros) | Ad valorem excise and VAT as per cent. of retail selling price, all taxes included (%) | Tax and duty(euros) |
| Sweden | 7·5 | 20·0 | 30·1 |
| UK | 12·8 | 14·9 | 41·0 |
Source: European Commission (Directorate General XXI) Excise Duty Tables (December 1998)