§ Lieut.-Colonel SPENDER-CLAYasked the Chancellor of the Exchequer what is the respective tax upon alcohol in beer, imported foreign wines, imported Colonial wines, foreign spirits and liqueurs, whisky and gin, and other spirits distilled in the British Isles?
Mr. CHAMBERLAINI gather that my right hon. and gallant Friend wishes to compare the incidence of the duty per unit of alcohol in the case of the various classes of beverage he mentions. I fear that this would not be practicable on the lines suggested in the question, as the incidence per unit in the case of beer and wine varies very considerably at different gravities or strengths.
§ Sir W. WAYLANDasked the Chancellor of the Exchequer if he can now state the Revenue Returns for beer from November, 1930, and November, 1931, and the barrelage for the two years?
§ Major ELLIOTThe number of standard barrels of beer assessed to duty and the amount of duty assessed, during the month of November in each of the years 1930 and 1931 were as follow:
November, 1930. November, 1931. Quantity (standard barrels) 1,353,000 1,057,000 Amount of duty £5,244,000 £5,643,000 The figures refer to brewings during November, on which the duty is payable in December.