§ LORD EDMUND TALBOT (Sussex, Chichester)To ask Mr. Chancellor of the Exchequer whether holders of licences of public houses which are being closed will have such portion of the money paid for their licences refunded to them as may have been paid for the time subsequent to the closing of the house.
(Answered by Mr. Ritchie.) When a public house is closed in consequence of the non-renewal of the magistrates' certificate, and not in consequence of any conviction recorded against the holder of the certificate, so much of the duty on the current excise licence for the premises as is applicable to the complete unexpired quarters of the year covered by the licence is repaid, in accordance with Section 24 of the Act, 6 Geo. IV. c. 81, on application being made to the Board of Inland Revenue through the local supervisor. Thus, in the case of a public house in England closed on the 5th April (i.e., a full six months before the 10th October, when the excise licence would 1450 ordinarily have expired), a repayment of half the excise licence duty would be allowed.