Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what comparative assessment he has made of the level of taxation on Scotch Whisky and wine in France.

HM Treasury keeps all taxes, including Scotch Whisky and wine, under review whilst preparing for fiscal events. Changes to duty rates are determined through assessment of the prevailing economic and fiscal circumstances in the UK; and as such no comparative assessment to France has been made.