(Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 5
Finance Bill
9:15 am
Philip Dunne (Ludlow, Conservative)
The hon. Gentleman pre-empts precisely what I was going to suggest. I know there are difficulties in distinguishing between country of origin, and under the state aid rules it would be a bit challenging to devise a form of duty that is geographically based. I think that Scotch whisky is separate from wine because it is treated in precisely the same way as other spirits. I do not believe that there is a differential rate of taxation for Scotch as opposed to gin or vodka, whether produced in this country or elsewhere. There are, however, special rules for cider, which is primarily because this country was one of the very few countries in the world that produced alcoholic apple juice in the form of cider.
I am sure that it is not beyond the wit of the Treasury to devise a scheme that would allow a preferential rate for domestic production. I urge the Minister to give consideration to that ahead of next year’s Budget.