§ MR. BRAND (Cambridgeshire, Wisbech)
I beg to ask Mr. Chancellor of the Exchequer if methylated spirits, when imported from our Colonies, pay a duty of 11s. 4d. per proof gallon, whilst methylated spirits produced at home pay no duty but receive a drawback of 4d. per proof gallon; and, if so, whether any alteration will be proposed in regard to these duties.
§ MR. AUSTEN CHAMBERLAIN
If methylated spirit were imported from the Colonies, it would pay a duty of 11s. 5d. per gallon; but as a matter of fact there is none imported. Spirits used for methylation in this country are taken out of bond, duty free, and no allowance given except in case of exportation, when an allowance of 3d. per gallon on the quantity of spirits methylated is given in respect of the Excise restrictions on the manufacture of spirit.