To ask the Chancellor of the Exchequer what estimate has been made of the additional revenue which will accrue to the Exchequer from (a) all alcohol sales and (b) beer sales in 2009-10 as a consequence of the change in the rate of value added tax on 1 January 2010. (311310)

The increase in revenue over the period 2009-10 comes solely for the months after VAT was returned to 17.5 per cent. In other words, January 2010 to March 2010. The increase in revenue from VAT rising on 1 January for 2009-10 is estimated at £160 million.

The figures for alcohol are in table 1.2 of the 200 pre-Budget report available at:

http://www.hm-treasury.gov.uk/prebud_pbr08_repindex.htm.

A breakdown for beer was not published.