HC Deb 10 May 1909 vol 4 cc1464-5

"That on and after the first day of July, nineteen hundred and nine, in lieu of the duties of Excise now payable in respect of the licences for the manufacture and sale of intoxicating liquor, there shall be charged throughout the United Kingdom on the licenced specified in the following Table the duties of Excise specified in; that Table:—

B.—WHOLESALE DEALERS' LICENCES.
Licence to be taken out annually by a wholesale dealer in—
£ s. d.
1. Spirits … … 15 15 0
2. Beer … … 10 10 0
3. Cider … … 5 5 0
4. Wine … … 10 10 0
5. Sweets … … 5 5 0

There shall be a minimum duty payable on the publican's licence and the beer- house licence respectively, as shown in the following scale:—

Population Minimum Duty.
Publican's licence. Beerhouse licence.
£ £ s.
In urban areas with a population of less than 2,000 and elsewhere than in urban areas 5 3 10
In urban areas with a population of—
2,000 and less than 5,000 10 6 10
5,000 and less than 10,000 15 10 0
10,000 and less than 50,000 20 13 0
50,000 and less than 100,000 30 20 0
100,000 or above 35 23 10

II.—Off-Licences.
Licence to be taken out annually by a retailer of— Duty.
1. Spirits … … … … … … Duty specified in Scale 5.
2. Beer … … … … … … Duty specified in Scale 6.
3. Cider … … … … … … £2
4. Wine … … … … … … Duty specified in Scale 6.
5. Sweets … … … … … … £2
SCALE 5.
Spirit Retailer's Off-Licence.
Duty.
Annual value of licensed premises— £ s. d.
Under £30 14 0 0
£30 and under £50 20 0 0
£50 and under £100 30 0 0
£100 and over 50 0 0