| Previous Section | Home Page |
Mr. Heathcoat-Amory: The information is as follows:
|Ad
|Specific|valorem |VAT rate
|£ per 20|cent.) |cent.)
--------------------------------------------------------
Austria |0.30 |41.00 |20.00
Belgium |0.16 |50.00 |20.50
Denmark |1.39 |21.22 |25.00
Finland |0.22 |50.00 |22.00
France |0.08 |54.95 |18.60
Germany |0.75 |24.80 |15.00
Greece |0.05 |53.86 |18.00
Ireland |1.16 |16.82 |21.00
Italy |0.04 |53.35 |19.00
Luxembourg |0.05 |54.50 |12.00
Holland |0.65 |21.05 |17.50
Portugal |0.12 |56.00 |16.00
Spain |0.04 |50.00 |15.00
Sweden |1.28 |0.00 |25.00
UK |1.15 |20.00 |17.50
US |high |0.48 |- |-
|low |0.17 |- |-
Canada |high |1.85 |- |-
|low |0.60 |- |-
Japan |0.93 |- |3.00
For the United States and Canada, tax rates vary considerably between states. For these countries, the specific duty column shows the total tax burden.
Column 613
Mr. Barron: To ask the Chancellor of the Exchequer if he will estimate the loss to the Treasury in uncollectable revenue from (a) tobacco, (b) beer, (c) wine and (d) spirits in (i) duty and (ii) VAT from overseas mail order arrangements for selling through a personal agent; and if he will make a statement. [22963]
Mr. Heathcoat-Amory: The duty receipts for the financial year 1994 95 are as follows:
Column 614
|£ billion
------------------------------
Tobacco |7.4
Beer |2.5
Wine |1.1
Spirits |1.8
The quantities that might be purchased through a personal agent are unknown. Any figure would therefore be wholly speculative.
|
| Home Page |