(Except clauses 4, 19, 23, 26 to 29, 87 to 92, 131 and 134 and schedules 1, 5 and 38) - Clause 3 - Duty on beverages made with spirits to be at spirits rate
Finance Bill
5:00 pm
Mr John Burnett (Torridge and West Devon, Liberal Democrat)
I ask the Financial Secretary to justify his earlier assertion that those drinks are the most lightly taxed of any alcoholic beverage. He has just adumbrated the principle behind the tax: the lower the alcohol content of any drink sold across a bar or in an off-licence, the lower the duty. Is that the principle behind the measure?