HC Deb 19 April 1901 vol 92 cc784-5
MR. PLUMMER (Newcastle-on-Tyne)

I beg to ask Mr. Chancellor of the Exchequer whether he will be prepared to consider the question of exempting from the export duty on coal contracts already entered into, in view of the fact that such duty, if persisted in, must necessarily fall on the exporter, and cannot be recovered in the price to be paid by the buyer abroad.

SIR M. HICKS BEACH

Yes, Sir. I am at present considering this matter with the members of the Board of Customs, and I hope to have the advantage of some communications on the subject this evening from the hon. Member and those who are associated with him.

MR. WARR (Liverpool, East Toxteth)

I beg to ask Mr. Chancellor of the Ex- chequer whether, having regard to the provisions of Section 20 of the Customs Consolidation Act, 1876, and of Section 8 of the Finance Act, 1900, the seller will, in cases in which sales of coal or sugar have been effected without express provision to the contrary, be at liberty to add to the contract price an amount equivalent to the duty to be imposed under the Budget resolutions.

SIR M. HICKS BEACH

The answer, generally speaking, appears to be in the affirmative, as regards any sugar not cleared prior to the incidence of the duty, though of Course it will depend in each case on the actual terms of the contract. The section would not apply to coal, but I propose to insert a clause in the Finance Bill which would have a similar effect.

* MR. D. A. THOMAS (Merthyr Tydvil)

I beg to ask the Chancellor of the Exchequer whether he is aware that business at Cardiff is practically at a standstill owing to the uncertainty as to the incidence of the new coal duty, and if in view of the suffering that will follow a paralysis of the trade of the district and the consequent cessation of work at the mines, he will take immediate steps to make known to the shippers of coal and merchants at Cardiff the precise liability of buyers and sellers of coal for export under existing contracts and future sales.

SIR M. HICKS BEACH

I think the hon. Member is confusing two matters—the liability for the duty in the first instance, and the ultimate incidence of that duty. The payment in the first instance is clear, and the question of exemptions so far as existing contracts are concerned is a matter which, as I have explained, I have under consideration, and I hope shortly to make an announcement to the House. Meanwhile, so far as I can see, there is no reason why the duty should not be paid in Cardiff as elsewhere.

* MR. D. A. THOMAS

The confusion, if any, has not arisen in my mind, but in that of the merchants of Cardiff.