§ Mr. GRETTONasked whether the existing Excise licences held by rectifiers of spirits, dealers in spirits (including the additional licences to retail), manufacturers of sweets, retailers of sweets, and dealers in beer (including, in England, the additional licences to retail), will expire on 5th July next; and, if so, whether, on the renewal of any and which of them, the duties specified in the Budget Resolution of the Committee of Ways and Means will be then payable?
§ Mr. HOBHOUSEThe licences referred to in this question except the licence to a dealer in beer in Ireland (which expires on]0th October) will expire as stated in the question. Upon the renewal of the licences on 6th July next, the duties will be charged for the year at the existing rates, but it is provided by clause 39 of the Finance Bill that these renewed licences shall cease to be in force on the 30th September next, and that the Commissioners of Customs and Excise shall 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 diminished.
§ Mr. GRETTONMay I ask the right hon. Gentleman whether the duty payable on the new licences will be wholly proportionate to the charge due before 30th September?
§ Mr. HOBHOUSEI understand that the whole of the Licence Duty will be payable on the scale of the existing duties, and that the proper proportion will be payable on 30th September.
§ Mr. GRETTONDo I understand that that refers to all the new licences?
§ Mr. HOBHOUSEThe duties will be charged on the existing scale.
§ Mr. FLYNNCan the right hon. Gentleman say whether the new Licence Duties apply to Ireland or not?
§ Mr. HOBHOUSEYes, as far as I know, they do.
§ Mr. YOUNGERMay I ask whether, in the event of the Bill not becoming law by that date there will be a further postponement and a smaller proportion payable?
§ Mr. HOBHOUSEYes, if a smaller proportion was due a smaller proportion-would be payable.