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Resolved ,

That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance ; but this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide--

(a) for zero-rating or exempting any supply ;

(b) for refunding any amount of tax, otherwise than by virtue of goods or services supplied to one person being treated for the purposes of section 14(3) of the Value Added Tax Act 1983 as supplied to another person ;

(c) for varying the rate of that tax otherwise than in relation to all supplies and importations ; or

(d) for relief other than relief applying to goods of whatever description or services of whatever description.

2. Spirits

Resolved,

That, as from 6 o'clock in the evening of 19th March 1991, the rate of duty specified in section 5 of the Alcoholic Liquor Duties Act 1979 shall be increased from £17.35 per litre of alcohol in the spirits to £18.96 per litre of alcohol in the spirits.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

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3. Beer (rate of duty)

Resolved,

That, as from 6 o'clock in the evening of 19th March 1991, the rate of duty specified in section 36 of the Alcoholic Liquor Duties Act 1979 shall be increased from £0.97 per hectolitre for every degree by which the original gravity of beer exceeds 1000 degrees to £1.06 per hectolitre for every such degree.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

4. Beer (general)

Resolved,

That provision may be made in relation to the excise duty on beer.

5. Wine and made-wine

Resolved,

That, as from 6 o'clock in the evening of 19th March 1991, the rates of duty under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979 shall be as follows--

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Description of wine or made-wine Rates of duty

per hectolitre

Wine or made-wine of a strength not exceeding 2 per cent. 12.06

Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. 20.09

Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. 28.12

Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. 36.17

Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. 44.20

Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 120.54

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. 199.04

Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. 207.89

Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. 239.80

Wine or made-wine of a strength exceeding 22 per cent. 239.80 plus £18.96 for every 1 per cent. orpart of 1 per cent. in excess of 22 per cent.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

6. Cider

Resolved ,

That, as from 6 o'clock in the evening of 19th March 1991, the rate of duty specified in section 62(1) of the Alcoholic Liquor Duties Act 1979 shall be increased from £18.66 per hectolitre to £20.40 per hectolitre.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

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7. Tobacco products

Resolved ,

That, as from 6 o'clock in the evening of 19th March 1991, for the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted --

"TABLE

1. Cigarettes An amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes.

2. Cigars £61.72 per kilogram.

3. Hand-rolling tobacco £65.12 per kilogram.

4. Other smoking tobacco

and chewing tobacco £28.69 per kilogram."

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And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

8. Hydrocarbon oil

Motion made, and Question put,

That, as from 6 o'clock in the evening of 19th March 1991 (1) The rates of duty specified in section 6(1) of the Hydrocarbon Oil Duties Act 1979 shall be increased--

(a) in the case of light oil, from £0.2248 a litre to £0.2585 a litre ; and

(b) in the case of heavy oil, from £0.1902 a litre to £0.2187 a litre.

(2) The rates of rebate of duty specified in section 11(1) of that Act shall be increased--

((a) in the case of fuel oil, from £0.0083 a litre to £0.0091 a litre ; and

(b) in the case of gas oil, from £0.0118 a litre to £0.0129 a litre.

(3) The rate of rebate of duty specified in section 13A(1) of that Act (unleaded petrol) shall be increased from £0.0299 a litre to £0.0344 a litre.

(4) The rate of rebate of duty specified in section 14(1) of that Act (light oil for use as furnace oil) shall be increased from £0.0083 a litre to £0.0091 a litre.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. The House divided : Ayes 325, Noes 38.

Division No. 101] [10.16 pm

AYES

Adley, Robert

Aitken, Jonathan

Alexander, Richard

Alison, Rt Hon Michael

Allason, Rupert

Amery, Rt Hon Julian

Amess, David

Amos, Alan

Arbuthnot, James

Arnold, Jacques (Gravesham)

Arnold, Sir Thomas

Ashby, David

Aspinwall, Jack

Atkins, Robert

Atkinson, David

Baker, Rt Hon K. (Mole Valley)

Baker, Nicholas (Dorset N)

Baldry, Tony

Banks, Robert (Harrogate)

Barnes, Mrs Rosie (Greenwich)

Batiste, Spencer

Beaumont-Dark, Anthony

Bellingham, Henry

Bendall, Vivian

Bennett, Nicholas (Pembroke)

Benyon, W.

Bevan, David Gilroy

Biffen, Rt Hon John

Blackburn, Dr John G.

Blaker, Rt Hon Sir Peter

Body, Sir Richard

Bonsor, Sir Nicholas

Boscawen, Hon Robert

Boswell, Tim

Bowden, A. (Brighton K'pto'n)

Bowis, John

Boyson, Rt Hon Dr Sir Rhodes

Braine, Rt Hon Sir Bernard

Brandon-Bravo, Martin

Brazier, Julian

Bright, Graham

Brown, Michael (Brigg & Cl't's)

Bruce, Ian (Dorset South)

Buchanan-Smith, Rt Hon Alick

Buck, Sir Antony

Budgen, Nicholas

Burns, Simon

Burt, Alistair

Butler, Chris

Butterfill, John

Carlisle, John, (Luton N)

Carlisle, Kenneth (Lincoln)

Carrington, Matthew

Carttiss, Michael

Cartwright, John

Cash, William

Chalker, Rt Hon Mrs Lynda

Channon, Rt Hon Paul

Chapman, Sydney

Chope, Christopher

Clark, Rt Hon Alan (Plymouth)

Clark, Dr Michael (Rochford)

Clark, Rt Hon Sir William

Clarke, Rt Hon K. (Rushcliffe)

Colvin, Michael

Conway, Derek

Coombs, Anthony (Wyre F'rest)

Coombs, Simon (Swindon)

Cope, Rt Hon John

Cormack, Patrick

Couchman, James

Cran, James

Currie, Mrs Edwina

Davies, Q. (Stamf'd & Spald'g)

Davis, David (Boothferry)

Day, Stephen

Devlin, Tim

Dicks, Terry

Douglas-Hamilton, Lord James

Dunn, Bob

Durant, Sir Anthony

Eggar, Tim

Emery, Sir Peter

Evans, David (Welwyn Hatf'd)

Evennett, David

Fairbairn, Sir Nicholas

Fallon, Michael

Favell, Tony

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