§ SIR EDWARD WATKINasked Mr. Chancellor of the Exchequer, Whether he is aware that 13,000 small brewers have given up their trade in the last twelve years; whether brewers can escape any extra payment on account of the Licence Tax by reducing their payments to the Malt Tax; and, whether hereby the Brewers' Licence Tax is not unproductive in many cases?
§ THE CHANCELLOR OF THE EXCHEQUERSir, I believe it is perfectly true that there are now 13,000 fewer brewers than there were 12 years ago, and also that there are about 23,000 fewer than there were 40 years ago. That is, in fact, the result of the competition of large brewers, which necessarily tells on the trade in the same way as it tells on other trades—by driving small men out. With regard to the second part of the Question, it is undoubtedly true that, if brewers put less malt in their beer, they can escape a certain amount of malt tax and also a certain amount of licence tax; but, at the same time, of course, they reduce the quality of their beer, and they have to consider whether that would be to their advantage as traders. With regard to the last part of the Question, as to whether the brewers' licence tax is not unproductive in many cases, I do not know whether that is quite so. Within the last 12 years the amount of Revenue from that source has increased from £360,000 to £411,000 per annum.