(2) what percentage of total tax revenue was made up by alcohol taxes in each of the last five years;
(3) what percentage of total tax revenue he expects to be made up by alcohol taxes in each of the next three years.
The UK Trade Information website contains information on the amount of alcohol duty revenue received by HM Revenue and Customs in cash terms. Deflating by RPI, revenue in 2008-09 prices, to the nearest £10 million, has been estimated as:
Revenue in 2008-09 prices (£ million) 1997-98 7,880 1998-99 7,920 1999-2000 8,440 2000-01 8,480 2001-02 8,690 2002-03 8,980 2003-04 9,050 2004-05 9,140 2005-06 8,880 2006-07 8,630 2007-08 7,880
Website address:
http://www.uktradeinfo.co.uk/index.cfm?task=factalcohol
Alcohol duty revenue as a percentage of total HMRC revenue is summarised as follows:
Total revenue from alcohol duty (Percentage) 2003-04 2.2 2004-05 2.1 2005-06 2.0 2006-07 1.9 2007-08 1.8
Forecast alcohol duty revenue as a percentage of forecast total revenue is estimated to be 1.9 per cent. in 2008-09, 2.1 per cent. in 2009-10 and 2.0 per cent. in 2010-11.
No estimate of the cost of extending the reduced rate of duty on beer from singleton breweries has been made.
The changes that have been made to alcohol duties in each year since 1997 are available from the UK Trade Information website. See table 3 from the respective bulletins. Website address:
http://www.uktradeinfo.co.uk/index.cfm?task=bulletins
The position is set out in Chapters 2 and 5 of the pre-Budget report.