§ Sir HENRY CRAIKasked the Chancellor of the Exchequer whether he had received any memorials from Scotland, or from hon. Members of this House who represent Scottish constituencies, with respect to the heavy incidence on a Scottish industry of the additional tax on whisky, the average annual output during the last three years in Scotland having been very nearly equal to that in England and Ireland combined, and the amount of the new tax falling on Scotland being about four and a half millions out of a total of rather more than nine millions?
§ Mr. LLOYD-GEORGEI have received representations on this subject. If the hon. Member will refer to the reply which I gave yesterday to my hon. Friend the Member for South Lanark he will find that Scotland's contribution per head of the population to the additional revenue expected to be derived from the increased duties on spirits and liquor licences, though larger than that of Ireland, is smaller than that of England and Wales.
§ Sir HENRY CRAIKApart from the general question, is it not a fact that Scotland will pay one-half of the whole additional spirit duty imposed under the new proposals?
§ Mr. LLOYD-GEORGEI certainly think the hon. Member is wrong about that.
§ Sir HENRY CRAIKI have taken my figures from answers given by the right hon. Gentleman himself.
§ Mr. FLYNNI believe that the right hon. Gentleman has received representations from Irish public bodies to a similar effect?
§ Mr. LLOYD-GEORGEI have indeed.
§ Sir HENRY CRAIKWill the right hon. Gentleman tell me in what respect the figures I quoted are wrong?
§ Mr. P. SNOWDENIs it not a fact that by far the greater part of the spirits made in Scotland are consumed outside Scotland, and therefore the increase in the tax cannot fall upon Scotland?
§ Sir HENRY CRAIKIs it not the case that the main burden of this tax must fall upon the producers? Am I not in order in asking the right hon. Gentleman to-point out in what respect the figures I have quoted, which are taken from his own answers to questions in this House, are wrong?
§ Mr. SPEAKERThat is not the question upon the Paper. An opportunity will arise in Committee of discussing that point, and it can then be gone into more fully.
§ Sir JOHN DEWARIs the right hon. Gentleman aware that the proportion per head of the new duty will be ls. 11½d. in Scotland and 1s. 10½d. in this country?
§ Mr. LLOYD-GEORGEI shall be glad later on to give my hon. Friend any information which is at my disposal on this point. I may point out, however, that the figures given by the hon. Member opposite are figures of production and not consumption. This duty will be paid by the consumer.
§ Sir JOHN DEWARIs it not a fact that the amount of whisky consumed per head of the population in Scotland is greater than in England, and that the amount of the new tax paid in Scotland will be £160,000 more than Scotland's fair share?
§ Mr. SPEAKERThe hon. Member must put a question upon that point.
§ Mr. WILLIAM MOOREIs it not a fact that this tax is levied upon what is produced in the year, whereas the consumer is not called upon to pay for three years?