Statistical Table 2,3,4

Duty ratios per centilitre of alcohol between other alcoholic drinks and Scotch Whisky


ratio (1:...)  |   ABV  2000/1
---------------+--------------
Fortified wine | 17.50% 1.66
Beer	       |  4.93% 1.64
Table wine     | 11.20% 1.42

Approximate amount of duty on a normal measure of four kinds of alcoholic beverage each containing approximately the same amount of alcohol


		       |  ABV   |  2000/1
-----------------------+--------+--------
 80 ml Fortified Wine  | 17.50% | 16.45p
284 ml (1/2 pint) Beer |  4.93% | 16.65p
125 ml Table Wine      | 11.20% | 19.30p
 35 ml Scotch Whisky   | 40.00% | 27.38p

Note:
The duty-paid price per measure is subject to Value Added Tax at the current rate of 17.5%

Duty charged per centilitre of pure alcohol for four different kinds of drink


		   ABV   |  2000/1
----------------+--------+-------
Fortified Wine  | 17.50% | 11.76p
Beer		|  4.93% | 11.89p
Table Wine	| 11 20% | 13.78p
Scotch Whisky	| 40.00% | 19.56p

Note:
The duty-paid price per measure is subject to Value Added Tax at the current rate of 17.5%

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