Budget Resolutions and Economic Situation

Part of the debate – in the House of Commons at 12:00 am on 12th March 1973.

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Customs rates
Description of spiritsExcise rateFullCommonwealth and ConventionEEC
1. British spirits (per proof gallon)15·4500
2. Imported spirits other than perfumed spirits—
(a) not comprised below in this paragraph (per proof gallon)15·512515·450015·5125
(b) liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested (per gallon)20·945020·857520·9450
(c) ethyl alcohol or neutral spirits, undenatured, of a strength of 140 degrees proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength (per proof gallon)15·575015·450015·5500
(d) rum (per proof gallon)15·575015·450015·5500
each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than three years, increased by £0·075 per proof gallon or, for spirits within paragraph 2(b) of this Table, by £0·10 per gallon.