§ Mr. BOTTOMLEYasked the Chancellor of the Exchequer whether he was aware of the position in which the holders of spirit licences were at present placed, in view of the fact that they were now being called upon to pay licences in respect of the coming year at the old rate, with an intimation that, if the Finance Bill became law, they would be liable for an additional charge; whether, in the case of any licence-holders being desirous of relinquishing their licences upon the increased duty becoming payable, they would be permitted to do so; and whether they would then be charged with the additional duty?
§ Mr. HOBHOUSEThe spirit licences to which the hon. Member refers are the licences granted to dealers in spirits which expired on the 5th instant. These licences were renewable yesterday at the existing rates of licence duty, and, as usual, wilt be granted for a year. In accordance with the provision in Clause 39 of the Finance Bill these licences will cease to be in force on 30th September, and the Commissioners of Customs and Excise are to repay or allow to the holder of any such licence an amount of duty proportionate to the time by which the period of the currency of the licence is diminiished under that provision. It will, therefore, be open to a dealer in spirits who renews his licence now either to relinquish his licence upon the increased duty under the Finance Bill becoming payable or to take out a new licence. In the first case, he will obtain repayment of duty in respect of the unexpired period of the currency of the licence and in the second 1193 case he will get an allowance from the duty on the new licence equivalent to the amount repayable in respect of the licence which has ceased to be in force.