Select Committee on Scottish Affairs Minutes of Evidence


Annex C

COMPARATIVE EXCISE DUTY RATES FOR BEER AND SPIRITS (IN STERLING) FOR EACH EU MEMBER STATE

BEER
Duty on a pint of beer at 5 per cent alcohol by volume (or 12.5° Plato)
CountryPence
Finland51p
Ireland35p
UK34p
Sweden29p
Denmark16p
Belgium8p
Netherlands8p
Austria9p
Italy6p
Greece5p
Portugal5p
France5p
Germany3p
Luxembourg4p
Spain3p


SPIRITS
Duty on a 70cl bottle of spirits at 40 per cent by volume
Country£
Sweden9.59
Finland8.78
Denmark6.41
UK5.48
Ireland4.81
Belgium2.89
Netherlands2.62
France2.52
Germany2.27
Luxembourg1.81
Greece1.52
Portugal1.46
Austria1.75
Spain1.19
Italy1.12

Source: European Commission's Excise Duty Tables (Printed July 2001)

Notes

1.  Exchange rate: Financial Statistics (average rate for April 2001)

2.  Beer at 5 per cent alcohol by volume equates to 12.5° plato. (Average strength of beer in UK is 4 per cent, but on continent is estimated to be 5 per cent).

3.  Netherlands, Denmark and Portugal calculate beer duty by using degrees plato but within a banded system.


 
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Prepared 27 November 2001