HC Deb 27 May 1908 vol 189 c1116

I beg to ask Mr. Chancellor of the Exchequer whether, when the corn tax was removed by the late Government, rebate was given to all who had paid duty on corn and corn products of the value of £100 and upwards, if these were in store; and, if so, will he say why the same system is not adopted by him in dealing with sugar.


When the corn duties were abolished in 1903, a rebate was allowed on stocks upon which not less than £25 duty had been paid. That rebate was, however, granted to meet exceptional circumstances, which do not arise in the case of sugar. On no other occasion of the reduction or abolition of a Customs duty in the past forty years has a general rebate on stocks in hand been allowed.