HC Deb 17 May 1909 vol 5 cc14-5

Will the right hon. Gentleman state what has been the average Excise duty on beer per barrel of 36 gallons during the last 10 years, calculating beer to be of standard gravity

The Excise duty on beer per barrel of standard gravity was 6s. 9d. from 1st April, 1897, to 5th March, 1900, and 7s. 9d. from 6th March, 1900, onwards. On this basis the average duty for the last ten years is 7s. 7 4–5d.

asked the Chancellor of the Exchequer what amount of proof spirit a barrel of beer of standard' gravity contains, and what is the average duty that has been paid per proof gallon on the alcohol contained in such a barrel of beer during the past 10 years up to the time of the Budget, as compared with the average duty for the same period paid per proof gallon on spirits or whisky?

The amount of spirit in beer varies considerably, but a barrel of beer of standard gravity may be taken as containing about 3.2 gallons of proof spirit. The average duty paid during the past ten years per proof gallon on the spirit contained in such a barrel is between 2s. 4d. and 2s. 5d., as compared with 10s. 11d., the average duty paid for the same period per proof gallon of British spirits or whisky.

also asked if the additional duty for brewers' licences increases the Excise duty on the barrel of beer of standard gravity from 7s. 9d. to 8s., and if the duty on spirits or whisky is increased from 11s. to 14s. 9d. per proof gallon; what duty is payable on the proof gallon of alcohol in such a barrel of beer as compared with the duty per proof gallon payable on spirits or whisky?

On the basis of a duty on beer of 8s. per barrel, the duty payable in respect of the spirit in a barrel of beer, calculated on the average strength of beer, would be 2s. 6d. per proof gallon, as compared with 14s. 9d. duty payable on British spirits.