§ MR. FIELD
I beg to ask Mr. Chancellor of the Exchequer whether, having regard to the fact that a rebate on the duty on tea, sugar, whiskey, and tobacco is allowed in the Isle of Man, and in 419 view of the Financial Relations Commission's Report, a similar rebate could be allowed in Ireland to reduce the over-taxation of that country.
§ *SIR M. HICKS BEACH
The Isle of Man has its own customs tariff, originating with the Tynwald. The duties on tea and tobacco are the same in the Isle of Man as in Great Britain and Ireland, and no rebate on them is allowed. The duty on whiskey is lower in the Isle of Man than in Great Britain and Ireland, and a rebate is consequently allowed on whiskey which has paid duty in Great Britain and is subsequently shipped to Man. As regards sugar, no duty has yet been imposed in the Isle of Man, and sugar removed to that island would receive a rebate under similar circumstances. So long as the customs tariff in Ireland is the same as in Great Britain no question of rebate can arise.