asked the Minister for Finance the estimated yield (a) in 1986 and (b) in a full year of increasing the excise duty on spirits by 2p.
Written Answers. - Excise Duty Yields.
172.
It is assumed that what the Deputy has in mind is an increase in the excise duty on spirits equivalent to 2p on the glass (including VAT). On this basis, it is estimated that the extra yield (including VAT) would be £3.3 million in 1986 and £3.7 million in a full year assuming the increase was introduced in the budget, with effect from 30 January 1986.
173.
asked the Minister for Finance if he will indicate (1) in respect of each year from 1980 to 1985 inclusive the yield to the Revenue from excise duties on each of the following categories of product: petroleum products, tobacco including cigarettes, beer, spirits, wine and non-alcoholic beverages including table water; and (2) the volume of sales of each such product in respect of which excise duty was paid in each year.
The information requested is as follows:
|
1980 |
1981 |
1982 |
1983 |
1984 |
1985(provisional) |
|
|
Petroleum Products¹ |
||||||
|
Excise Yield (£ million) |
259.8 |
330.2 |
341.8 |
387.3 |
400.3 |
422.8 |
|
Net Duty-paid Quantity (million hectolitres) |
58.67 |
52.43 |
46.23 |
41.92 |
39.86 |
37.26 |
|
Tobacco |
||||||
|
Excise Yield (£ million) |
147.6 |
190.5 |
222.2 |
247.4 |
275.1 |
296.9 |
|
Net Duty-paid Quantities |
||||||
|
(i) cigarettes ('000) |
7.518 |
7.297 |
6.794 |
6.538 |
6.373 |
6.256 |
|
(ii) other tobacco ('000 kilograms) |
582 |
544 |
554 |
528 |
488 |
488 |
|
Beer |
||||||
|
Excise Yield (£ million) |
150.9 |
189.6 |
226.8 |
232.1 |
239.4 |
244.1 |
|
Net Duty-paid Quantity (million standard barrels) |
1.767 |
1.702 |
1.752 |
1.647 |
1.649 |
1.671 |
|
Spirits |
||||||
|
Excise Yield (£ million) |
116.7 |
136.0 |
131.9 |
116.0 |
114.1 |
116.3 |
|
Net Duty-paid Quantity (million litres of alcohol |
6.987 |
6.463 |
5.736 |
4.921 |
5.297 |
5.227 |
|
Wine (including made wine) |
||||||
|
Excise Yield (£ million) |
14.1 |
19.8 |
23.4 |
23.1 |
25.3 |
26.6 |
|
Net Duty-paid Quantity (million litres) |
12.1 |
12.5 |
11.9 |
11.1 |
11.8 |
13.6 |
|
Non-alcoholic beverages² |
||||||
|
Excise Yield (£ million) |
8.9 |
12.1 |
12.6 |
13.0 |
14.4 |
13.9 |
|
Net Duty-paid Quantity (million gallons) |
30.7 |
33.9 |
35.2 |
36.5 |
39.9 |
38.5 |
Notes:
1. Petroleum products figures relate to dutiable hydrocarbon oils and liquid petroleum gas.
2. Non-alcoholic beverages figures comprise table waters and since 15 March 1982 clearances of non-alcoholic beer. Clearances of non-alcoholic beer prior to that date are included in the figures for beer clearances.
174.
asked the Minister for Finance the estimated yield in 1986 of increasing the excise duty on cigarettes by (a) 10p and (b) 20p on standard packs of 20 with equivalent increases for tobacco and tobacco products.
It is estimated that excise duty increases equivalent to 10p and 20p (including VAT) per 20 cigarettes in the most popular price category, with pro rata increases for other tobacco products, would yield increased revenue in 1986 amounting to £15.6 million and £20 million respectively, assuming that the increases were introduced in the budget, with effect from 30 January 1986.