asked the Minister for Finance if he will state in respect of each of the financial years 1956/57, 1957/58 and 1958/59 the domestic consumption of (a) beer, (b) wine, (c) spirits, (d) cider and perry, and (e) tobacco; the amount of duty collected from each item; and the rate at which such duty was levied.
Written Answers. - Liquor and Tobacco Consumption: Duties Collected.
49.
Particulars of the actual domestic consumption of the commodities mentioned are not available. I propose, however, to give particulars of the net duty-paid quantity in the case of beer and the quantities retained for home-use in the case of the other commodities as these quantities normally approximate to domestic consumption. As final figures are not yet available for the month of March, 1959, the information given in respect of the year 1958/59 is confined to the eleven months ended 28th February, 1959.
(a) BEER
Net Duty-paid Quantities and Net Receipts.
|
Year |
Excise (Home-made) |
Customs (Imported) |
Total |
|||
|
Quantities |
Net Receipts |
Quantities |
Net Receipts |
Quantities |
Net Receipts |
|
|
Standard Barrels |
£ |
Standard Barrels |
£ |
Standard Barrels |
£ |
|
|
1956-57 |
880,892 |
8,016,281 |
15,117 |
137,822 |
896,009 |
8,154,103 |
|
1957-58* |
842,026 |
8,440,547 |
14,486 |
144,856 |
856,512 |
8,585,403 |
|
1958-59 (11 months) |
776,848 |
7,890,097 |
13,527 |
137,702 |
790,375 |
8,027,799 |
* The main rate of duty (i.e., the excise duty per standard barrel of 36 gallons @ 1055º) was increased from £9 4s. 6d. to £10 5s. 6d. as from 9th May, 1957.
(b) WINE
Quantities retained for Home Use and Net Receipts.
|
Year |
Quantities |
Net Receipts |
||
|
Gallons |
£ |
|||
|
1956-57 |
553,372 |
471,537 |
||
|
1957-58 |
519,519 |
428,118 |
||
|
1958-59 (11 months) |
505,785 |
414,347 |
The rate of duty on imported wine is based on its class (i.e., still or sparkling) and on the number of degrees (i.e., percentage) of proof spirit contained therein. A sur-tax is charged on wine imported in bottle. The rates of duty operative were as follows:—
|
Rates of Duty |
||||||||||
|
Full |
Preferential |
|||||||||
|
United Kingdom and Canada |
Other Commonwealth Countries |
|||||||||
|
£ |
s. |
d. |
£ |
s. |
d. |
£ |
s. |
d. |
||
|
Sparkling Wine:— |
||||||||||
|
Not exceeding 25º of proof spirit |
the gall. |
0 |
7 |
6 |
0 |
4 |
6 |
0 |
4 |
6 |
|
Exceeding 25º but not exceeding 30º of proof spirit |
,, |
0 |
12 |
6 |
0 |
7 |
6 |
0 |
7 |
6 |
|
Exceeding 30º but not exceeding 42º of proof spirit |
,, |
1 |
10 |
0 |
1 |
0 |
0 |
1 |
0 |
0 |
|
And for every degree or fraction of a degree beyond the highest above charged, an additional duty |
,, |
0 |
2 |
6 |
0 |
1 |
8 |
0 |
1 |
8 |
|
Additional on sparkling wine in bottle |
,, |
1 |
11 |
10½ |
1 |
1 |
10½ |
1 |
1 |
10½ |
|
Wine, other than Sparkling Wine:— |
||||||||||
|
Not exceeding 25º of proof spirit |
,, |
0 |
6 |
0 |
0 |
3 |
7? |
0 |
3 |
7? |
|
Exceeding 25º but not exceeding 30º of proof spirit |
,, |
0 |
10 |
0 |
0 |
6 |
0 |
0 |
6 |
0 |
|
Exceeding 30º but not exceeding 42º of proof spirit |
,, |
1 |
4 |
0 |
0 |
16 |
0 |
0 |
16 |
0 |
|
And for every degree or fraction of a degree beyond the highest above charged, an additional duty |
,, |
0 |
2 |
0 |
0 |
1 |
4 |
0 |
1 |
4 |
|
Additional:— |
||||||||||
|
On wine not exceeding 25º of proof spirit in bottle |
,, |
0 |
4 |
0 |
0 |
2 |
0 |
0 |
2 |
0 |
|
On wine exceeding 25º of proof spirit in bottle |
,, |
0 |
8 |
0 |
0 |
4 |
0 |
0 |
4 |
0 |
(c) SPIRITS
* Quantities retained for Home Use and Net Receipts
|
Year |
Excise (Home-made) |
Customs (Imported) |
Total |
|||
|
Quantities |
Net Receipts |
Quantities |
Net Receipts |
Quantities |
Net Receipts |
|
|
Proof Gallons |
£ |
Proof Gallons |
£ |
Proof Gallons |
£ |
|
|
1956-57 |
612,488 |
5,327,335 |
196,116 |
1,693,308 |
808,604 |
7,020,643 |
|
1957-58 |
563,190 |
4,897,752 |
193,058 |
1,648,512 |
756,248 |
6,546,264 |
|
1958-59 (11 months) |
549,053 |
4,780,903 |
196,252 |
1,692,019 |
745,305 |
6,472,922 |
* The quantities shown do not include spirits delivered for methylation.
The main rate of duty on Home-made Spirits, which governs the rates of duty on other kinds of spirits, was £8 16s. 0d. per proof gallon.
(d) CIDER AND PERRY
Quantities retained for Home Use and Net Receipts.
|
Year |
Excise (Home-made) |
Customs (Imported) |
Total |
|||
|
Quantities |
Net Receipts |
Quantities |
Net Receipts |
Quantities |
Net Receipts |
|
|
Gallons |
£ |
Gallons |
£ |
Gallons |
£ |
|
|
1956-57 |
757,705 |
37,885 |
7,400 |
1,110 |
765,105 |
38,995 |
|
1957-58 |
780,454 |
39,023 |
19,133 |
2,870 |
799,587 |
41,893 |
|
1958-59 (11 months) |
569,465 |
28,473 |
62,911 |
9,437 |
632,376 |
37,910 |
|
The rates of duty operative were:— |
|||
|
Excise |
per gallon |
1s. |
0d. |
|
Customs—Full rate |
per gallon |
5s. |
0d. |
|
Preferential rate(United Kingdom and Canada) |
per gallon |
3s. |
0d. |
(e) TOBACCO
Quantities retained for Home Use and Net Receipts.
|
Year |
Customs (Imported) |
Excise (Home-grown) |
Excise Duty on Tobacco Stocks |
Total |
|||
|
Quantities |
Net Receipts |
Quantities |
Net Receipts |
Net Receipts |
Quantities |
Net Receipts |
|
|
lbs. |
£ |
lbs. |
£ |
£ |
lbs. |
£ |
|
|
1956-57 (i) |
12,247,413 |
24,527,832 |
4,475 |
5,162 |
266,680 (iii) |
12,251,888 |
24,799,674 |
|
1957-58 (ii) |
11,893,833 |
25,936,521 |
minus 26 |
minus 309 |
101,256 (iv) |
11,893,807 |
26,037,468 |
|
1958-59 |
10,556,197 |
23,217,044 |
6 |
14 |
— |
10,556,203 |
23,217,058 |
|
(11 months) |
(i) The main rate of duty, i.e., duty on imported unmanufactured unstemmed tobacco containing 10 per cent. or more of moisture, which governs the other duties, was increased from £1 14s. 10d. to £2 2s. 9d. per lb. as from 9th May, 1956.
(ii) The main rate of duty was increased from £2 2s. 9d. to £2 5s. 11d. per lb. as from 9th May, 1957.
(iii) Duty of 7s. 11d. per lb. charged on certain stocks held on 8th May, 1956.
(iv) Duty of 3s. 2d. per lb. charged on certain stocks held on 8th May, 1957.