To ask Her Majesty's Government how many units of alcohol are in a litre of liquid with an alcoholic strength of 7 per cent alcohol by volume. [HL4784]

Seven units.

To ask Her Majesty's Government what is the excise duty on a litre of (a) beer, and (b) cider, containing (1) 6 per cent alcohol by volume, (2) 7 per cent alcohol by volume, (3) 7½ per cent alcohol by volume and (4) 8 per cent alcohol by volume. [HL4785]

Excise duty imposed on a litre of beer and cider containing (1) 6 per cent alcohol by volume, (2) 7 per cent alcohol by volume, (3) 7½ per cent alcohol by volume and (4) 8 per cent alcohol by volume, are shown in the table below. Full details on alcohol duty rates can be found on the HMRC website at http://www.hmrc.gov.uk/budget2009/bn86.htm.

Figures are excluding VAT.