§ MR. EVERETT (Suffolk, Woodbridge)To ask Mr. Chancellor of the Exchequer how the beer tax, the substitute for the old malt tax, is charged on occupants of 1026 farmhouses; and what is the total yield from this source to the revenue.
§ (Answered by Mr. Asquith.) Where the occupant of a farmhouse brews beer not for sale and is chargeable with beer duty, the duty is charged on the materials used, of which an account has to be kept by him. No separate account is kept of the yield of revenue from this source.