Written question asked by Denis MacShane (Labour) on Monday, 19 April 1999, in the House of Commons. It was due for an answer on Thursday, 22 April 1999. It was answered by Barbara Roche (Labour) on Thursday, 22 April 1999 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, if he will list in euros the value of the tax and duty imposed on a litre of (a) wine, (b) beer and (c) spirits at 40 degree strength in each EU member state. - INcludes table.

Answer: Mr. MacShane: To ask the Chancellor of the Exchequer if he will list in euros the value of the tax and duty imposed on a litre of (a) wine, (b) beer and (c) spirits at 40 degree strength in each EU member state. [81728] Mrs. Roche: The table shows the excise duty in euros and the percentage rate of VAT. Because of the VAT component, the total tax will depend on retail selling prices in each member state. Comparable information on this is not available. _________________________________________________________________________________________________. Excise Wine Beer Spirits at 40 {0} VAT (euro per litre) percentage Austria 0.0 0.2 2.9 20.0 Belgium 0.5 0.2 6.6 21.0 Denmark 0.9 0.5 14.7 25.0 Finland 2.4 1.4 20.4 22.0 France 0.0 0.1 5.8 20.6 Germany 0.0 0.1 5.2 16.0 Greece 0.0 0.2 3.8 18.0 Ireland 2.8 1.0 11.4 21.0 Italy 0.0 0.2 2.6 20.0 Luxembourg 0.0 0.1 4.1 15.0 Netherlands 0.5 0.2 6.0 17.5 Portugal 0.0 0.1 3.3 17.0 Spain 0.0 0.1 2.7 16.0 Sweden 3.2 0.9 23.8 25.0 UK 2.2 0.8 11.4 17.5 _________________________________________________________________________________________________. Note: The figures shown for wine are for still table wine. For beer a strength of 5% alcohol by volume or 12.5 degrees Plato is assumed. Source: European Commission Excise Duty Tables. (Directorate General XXI) Excise Duty Tables (December 1998).

Secondary information

Type: Written question
Reference: 329 c618-9W; 81728
Session: 1998-99
Subjects: Alcoholic drinks Beer EU countries Excise duties VAT Wines Spirits
Contains statistics: Yes