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Written Question
Alcoholic Drinks: Excise Duties
Tuesday 3rd November 2015

Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)

Question to the HM Treasury:

To ask Her Majesty’s Government whether they will publish a health impact assessment of the reductions in, and freezes to, alcohol duties announced in the last Budget.

Answered by Lord O'Neill of Gatley

The Government published its assessment of the impacts of the alcohol duty change in the Tax Information and Impact Notes published alongside the March 2015 Budget document. Budget documentation is available in the Printed Paper Office.

Written Question
Alcoholic Drinks: Taxation
Tuesday 6th January 2015

Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)

Question to the HM Treasury:

To ask Her Majesty’s Government how HM Revenue and Customs classify powdered alcohol for tax purposes.

Answered by Lord Deighton

HMRC classifies powdered alcohol as being liable to excise duty, chargeable at the equivalent rate to spirits drinks.

This reflects a ruling by the European Commission in 2005 which concluded that there are no grounds for exempting alcohol powder products from excise duty under Article 27 of Directive 92/83/EEC’ (the ‘alcohol structures directive’).

Speech in Lords Chamber - Tue 17 Jun 2014
Airports: Heathrow Third Runway

"My Lords, this is a question that the noble Lord can answer. Will he tell the House, please, how many international flights have migrated from Heathrow to Schiphol, Charles de Gaulle and Düsseldorf in 2010, 2011, 2012 and 2013? If he cannot answer now, will he do so in writing?..."
Lord Brooke of Alverthorpe - View Speech

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Speech in Lords Chamber - Wed 26 Jun 2013
Spending Review

"My Lords, the Chancellor said in his Statement:

“The first line of national defence is sound public finances”.

Following the theme of the noble Lord, Lord Higgins, why can the Chancellor then go on to boast that we have one of the largest defence budgets in the world? Here, I …..."
Lord Brooke of Alverthorpe - View Speech

View all Lord Brooke of Alverthorpe (Lab - Life peer) contributions to the debate on: Spending Review
Speech in Lords Chamber - Wed 06 Mar 2013
Taxation: Income Tax

"My Lords, is it not true that the 5 million people who may have benefited from the changes have in fact had to pay extra VAT since this Government came to power? They are all paying 2.5% extra in VAT. Could we not look for a reduction in the VAT …..."
Lord Brooke of Alverthorpe - View Speech

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Speech in Lords Chamber - Wed 09 Jan 2013
Taxation: Tax Havens

"My Lords, although the additional £900 million being allocated to HMRC for tax investigations is to be welcomed, will the Minister confirm that the department is also being required to effect very substantial savings which will in fact lead to several thousand staff leaving over the next three years and …..."
Lord Brooke of Alverthorpe - View Speech

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Speech in Lords Chamber - Thu 27 Oct 2011
Eurozone Crisis

"My Lords—..."
Lord Brooke of Alverthorpe - View Speech

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Speech in Lords Chamber - Thu 27 Oct 2011
Eurozone Crisis

"I am grateful and I will be brief. I should like further clarification on the position of the IMF, which has been significantly involved with these negotiations. As I understand it, the IMF is already subscribing to three country adjustment programmes and will continue to do so. It has indicated …..."
Lord Brooke of Alverthorpe - View Speech

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Speech in Lords Chamber - Mon 23 May 2011
Banking: Savings Accounts

"As we have a majority share in two major banks in the country, could the Minister not press them to implement the very interesting suggestions put forward by his noble colleague?..."
Lord Brooke of Alverthorpe - View Speech

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Speech in Lords Chamber - Mon 09 May 2011
Fraud: Staffing Levels

"Will the noble Lord be prepared to place in the Library the response that he gets from his colleagues to the question asked by the noble Lord, Lord Newby? Secondly, in that reply, will he give details on the number of HMRC revenue offices that will be closing annually between …..."
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