asked the Minister for Finance the increase in the amount of duty, including VAT, on one pint of beer; one glass of spirits; 20 cigarettes; and one gallon of petrol, in the financial years 1975; 1976; 1977 and 1978.
Written Answers. - Duty Increases.
455.
The information requested is as follows:
|
Increase in duty, including VAT |
||||
|
1975 |
1976 |
1977 |
1978 |
|
|
One pint of beer of average gravity |
3p |
5p* |
Nil |
Nil |
|
One glass of spirits (70º proof) |
6p |
5p* |
Nil |
Nil |
|
Twenty cigarettes (standard size plain) |
6p |
3p* |
Nil |
Nil |
|
One gallon of petrol (premium grade) |
Nil |
10p* |
Nil |
Nil |
* A further increase in the VAT contents took effect on 1/3/76 as follows, in consequence of the increase in the VAT rate on these goods from 6.75% to 10% as from that date:
|
Beer |
1.36p |
|
Spirits |
2.19p |
|
Cigarettes |
1.42p |
|
Petrol |
2.61p |
Note 1 The duty contents shown refer to excise duty. Protective customs duties which may be chargeable on goods imported from certain non-EEC countries are not included.
2 The VAT elements included in the increases are calculated on the basis of representative prices of the commodities affected.
3 Additional automatic increases in the VAT contents of the products occurred from time to time as a consequence of increases in trade prices unrelated to duty or VAT rate increases.