21) C

Sales in 2011 = 5727 million litres
Reduction = 10% of 5727 = 572.7
New sale = 5727 – 572.7 = 5154.3 million litres ≈ 5100

Tax = 20p per litre
Tax = £0.20 x 5100 = £1020 million

This is closest to £1031 million, so C is the answer

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