Select Committee on Scottish Affairs Memoranda


Annex A

MINIMUM RATES OF EXCISE DUTY—ALCOHOL
Spirits550 euro per hectolitre of pure alcohol
Intermediate products45 euro per hectolitre (ie fortified wines) of finished products
WineZero rate
Beer1.87 euro per degree of alcohol of finished product per hectolitre (or 0.748 euro per hectolitre per degree Plato)




 
previous page contents next page

House of Commons home page Parliament home page House of Lords home page search page enquiries index

© Parliamentary copyright 2001
Prepared 1 November 2001