asked the Minister for Finance if he will state in respect of each of the last five financial years the domestic consumption of (a) beer, (b) wine, (c) spirits, (d) cider and (e) tobacco and the amount of duty collected from each item and the rate at which such duty was levied.
Written Answers. - Liquor Consumption and Duties.
The particulars requested by the Deputy are given in the following tables. The figures shown for the year 1956-57 are approximate.
(a) BEER
Net Duty-paid Quantities and Net Receipts
|
Year ended 31st March |
Total |
|
|
Quantities Home-made and Imported |
Net Receipts Customs & Excise |
|
|
standard barrels |
£ |
|
|
1953 (a) |
863,846 |
8,086,165 |
|
1954 |
879,897 |
8,419,012 |
|
1955 (b) |
873,079 |
8,005,722 |
|
1956 |
902,468 |
8,220,095 |
|
1957 |
896,109 |
8,153,981 |
(a) The main rate of duty (i.e. the excise duty per standard barrel of 36 gallons @ 1055º) was increased from £5 12s. 0d. to £9 13s. 0d. as from 3rd April, 1952.
(b) The rate of duty was reduced from £9 13s. 0d. to £9 4s. 6d. per standard barrel as from 22nd April, 1954.
(b) WINE.
Quantities retained for Home Use and Net Receipts.
|
Year ended 31st March |
Quantities |
Net Receipts |
|
gallons |
£ |
|
|
1953 |
437,918 |
388,706 |
|
1954 |
486,599 |
438,075 |
|
1955 |
539,686 |
470,052 |
|
1956 |
536,754 |
466,005 |
|
1957 |
554,083 |
471,651 |
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. An additional duty is charged on wine imported in bottle. The rates of duty operative throughout the financial years 1952/53 to 1956/57 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 |
3 |
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 (a)
|
Year ended 31st March |
Total |
|
|
Quantities Home-made and Imported |
Net Receipts Customs and Excise |
|
|
proof gallons |
£ |
|
|
1953 (b) |
699,688 |
5,995,372 |
|
1954 |
822,221 |
7,105,887 |
|
1955 |
863,861 |
7,487,311 |
|
1956 |
866,228 |
7,515,404 |
|
1957 |
808,612 |
7,020,659 |
(a) The quantities shown do not include spirits delivered for methylation.
(b) The main rate of duty, i.e. the Excise Duty, on Home-made Spirits was increased from 137/– to 176/– per proof gallon as from 3rd April, 1952.
(d) CIDER AND PERRY
Quantities retained for Home Use and Net Receipts
|
Year ended 31st March |
Total |
|
|
Quantities Home-made and Imported |
Net Receipts Customs and Excise |
|
|
gallons |
£ |
|
|
1953 |
779,320 |
39,596 |
|
1954 |
961,818 |
49,122 |
|
1955 |
922,616 |
47,561 |
|
1956 |
1,215,011 |
61,737 |
|
1957 |
765,152 |
39,002 |
The rates of duty on Cider and Perry operative throughout the financial years 1952/53 to 1956/57 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 ended 31st March |
Total |
|
|
Quantities |
Net Receipts—Customs and Excise |
|
|
lb. |
£ |
|
|
1953 (a) |
13,150,258 |
22,498,579 (c) |
|
1954 |
13,841,609 |
22,937,750 |
|
1955 |
13,208,325 |
21,901,956 |
|
1956 |
13,573,346 |
22,591,816 |
|
1957 (b) |
12,254,889 |
24,799,785 (d) |
(a) The main duty, i.e., the duty on imported unmanufactured unstemmed tobacco containing 10 per cent. or more of moisture, which governs the other duties was increased from £1 3s. 10d. to £1 14s. 10d. per lb. as from 3rd April, 1952.
(b) The main rate of duty was increased from £1 14s. 10d. to £2 2s. 9d. per lb. as from 9th May, 1956.
(c) The net receipts shown include the sum of £622,108 received from an excise duty of 11s. 0d. per lb. charged on certain stocks held on 2nd April, 1952.
(d) The Net Receipts shown include the sum of £266,529 received from an excise duty of 7s. 11d. per lb. charged on certain stocks held on 8th May, 1956.