(2) has accrued to the Exchequer from value added tax collected in Northern Ireland in the last 12 months; and what proportion of that revenue accrued from sales of alcohol.
Historical alcohol duty revenue figures for the UK can be found in Table 2 of any of HM Revenue and Customs Alcohol Bulletins, copies of which can be found at:
https://www.uktradeinfo.com/index.cfm?task=bulletins&hasFlashPlayer=true
Information on revenue from VAT and duty on alcohol in Northern Ireland is not available.
(2) how much revenue has accrued to the Exchequer from tax on the sale of (a) domestically-produced and (b) imported spirits in each of the last 12 months.
Historical receipts of duty collected from spirits can be found in Table 2 of the HM Revenue and Customs Spirits Bulletin, a copy of which can be found at:
https://www.uktradeinfo.com/index.cfm?task=bullspirits
Estimates for domestically-produced or imported spirits are not available.
HMRC publishes data on the percentage of the average price of various alcohol products that is comprised of tax in the Alcohol Factsheet. This can be found in Tables 3.1 to 3.8 at:
https://www.uktradeinfo.com/index.cfm?task=factalcohol
HMRC’s policy is not to sell seized alcohol due to the potential risks with Health and Safety and trade descriptions. Seized alcohol is disposed through a specialist contractor that uses environmentally sound methods.