Parliamentary Search

Written question asked by Steve Barclay (Conservative) on Thursday, 11 November 2010, in the House of Commons. It was due for an answer on Tuesday, 16 November 2010. It was answered by Justine Greening (Conservative) on Wednesday, 17 November 2010 on behalf of the Treasury.

Excise Duties: Beer

Question
To ask the Chancellor of the Exchequer how much revenue is raised from a pint of beer of average price sold in (a) a pub and (b) a supermarket; and whether he has plans to provide support for pubs through fiscal measures.
Answer

[holding answer 16 November 2010]: Beer duty is levied according to the alcoholic strength of the product, and the same duty rate applies to all products regardless of their point of sale. In addition to excise duty, alcohol products are subject to VAT. The following table shows average prices and tax revenue on a pint of beer of 4.2% abv.

£
Average price Duty VAT Total tax
(a) On-trade 2.73 0.41 0.41 0.82
(b) Off-trade 1.11 0.41 0.17 0.58

At the June Budget a number of measures were announced to boost business, from which pubs will benefit. These include a reduction in corporation tax rates, and reduced employers' national insurance contributions.

Secondary information

Type
Written question
Reference
24313; 518 c818W
Session
2010-12
Subjects
Beer Excise duties
Contains statistics
Yes
Link
View this Written question on www.publications.parliament.uk