HC Deb 02 May 1904 vol 134 cc100-1

To ask Mr. Chancellor of the Exchequer if he will consider the possibility of allowing alcohol used for manufacturing purposes in the United Kingdom (such as the production of artificial dyes) to be freed from the payment of duty.

(Answered, by Mr. Austen Chamberlain.) Section 8 of The Finance Act. 1902, authorises the Commissioners of Inland Revenue to permit the use of duty-free spirits in any art or manufacture in which; it can be proved to their satisfaction that the use of methylated spirits would be unsuitable or detrimental. Under this section the Commissioners have already granted permission for the use of duty-free spirits in a number of cases, and any further applications will be carefully considered.