§ MR. J. A. PEASE (Essex, Saffron Walden)To ask Mr. Chancellor of the Exchequer what is the licence, if any, required by any person brewing homemade beer; whether any duty is levied on beer so brewed; and whether any such person may employ others to brew such beer upon his own or another person's premises when the beer brewed is required for domestic consumption.
(Answered by Mr. Austen Chamberlain). The particulars of the charges upon, private brewers are as follows:—
| A.—Exempt from Beer Duty. | ||
| Annual licence duty charged. | ||
| s. | d. | |
| (1)The occupier of a house of an annual value not exceeding £8, who brews solely for his own domestic use | None. | |
| (2)The occupier of a house of an annual value not exceeding £8, who brews for the consumption of farm labourers in his employ as well as for his own domestic use | 4 | 0 |
| (3)The occupier of a house of an annual value exceeding £8, but not exceeding £10, who brews for his own use or for the consumption of farm labourers in his employ | 4 | 0 |
| (4)The occupier of a house of an annual value exceeding £10, but not exceeding £15, who brews beer solely for his own domestic use | 9 | 0 |
| B.—Charged with Beer Duty. | ||
| (1)The occupier of a house of an annual value exceeding £10, but not exceeding£15, who brews beer for the consumption of labourers in his employ, as well as for his own domestic use | 4 | 0 |
| (2)The occupier of a house of an annual value exceeding £15, who brews for his own consumption or that of labourers in his employ. | 4 | 0 |
§ A licensed private brewer may employ-other persons to brew for him on his own premises, or, if he occupies a house of an annual value not exceeding £10 and is not liable to payment of beer duty, on premises gratuitously lent to him by a licensed brewer other than a brewer for sale.