§ Mr. JOYNSON-HICKSasked the Chancellor of the Exchequer whether he proposes to place an Excise duty, corresponding in amount to his tax on imported petrol, on petrol and similar spirit which is manufactured in this country; and, if so, what steps he will take to prevent illicit manufacture?
§ Mr. HOBHOUSEAs provided in the Resolution passed on the 29th ultimo, an Excise duty will be imposed on motor spirit manufactured in the United Kingdom, and proper arrangements will be made to secure its collection.
§ Mr. JOYNSON-HICKSDoes the hon. Member know that putting an Excise duty on petrol will prevent the utilisation of the waste products of coke?
§ Mr. HOBHOUSENo, I do not know that.
§ Mr. ROBERT HARCOURTasked the Chancellor of the Exchequer whether he has now ascertained and is in a position to inform the House why his expert advisers consider it impossible to give manufacturing chemists relief from the increased duty on spirit in some such manner as is provided by part I. of the Revenue Act, 1906, as to spirits used in art manufacture, etc., proof being given that the spirits are used as aforesaid. I beg to say that I put this question on my own behalf and the Home Secretary has nothing to do with it.
§ Mr. HOBHOUSEThe use of duty-free pure spirit is allowed in the laboratories of certain institutions for research or teaching purposes, but only under stringent regulations as to bond, etc. Part I. of the Revenue Act of 1906 has reference to the users of methylated spirit, which is already highly denatured, and the conditions therein laid down would be inapplicable to the use of duty-free pure spirit.
§ Mr. WILKIEasked the Chancellor of the Exchequer whether his attention has been called to the effect his proposed increase in the duty on spirits, etc., would have on tinctures and other pharmaceutical substances and alcohol used in the manufacture of chloroform, ether, chloral, etc., and the consequent effect on the resources of such institutions as the Dundee Royal Infirmary, which it is computed would be affected to the extent of £170 a year; and whether he will allow exemption to such institutions as are mainly maintained by voluntary subscriptions?
§ Mr. HOBHOUSEI would refer the hon. Gentleman to the answer I have just given to the hon. Member for Montrose, and which dealt with precisely the same question. I will give the hon. Gentleman a copy of that answer.