HC Deb 26 May 1909 vol 5 cc1253-5
1253
§
"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
| TABLE A.—MANUFACTURERS' LICENCES. |
| Licence to he taken out annually. |
Duty. |
| 1. Spirits:— |
|
| (a) By a distiller of spirits |
Duty specified in scale 1. |
| (b) By a rectifier of spirits |
£15 15s. |
| 2. Beer:— |
|
| By a brewer of beer for sale |
Duty specified in scale 2. |
| By brewer of beer not being a brewer for sale |
If he is the occupier of a house of an annual value exceeding ten pounds and not exceeding fifteen pounds and brews solely for his own domestic use, 9s. |
|
In any other case, 4s. |
| 3. Cider:— |
|
| By a maker for sale of cider |
£5 5s. |
| 4. Sweets:- |
|
| By a maker for sale of sweets |
£5 5s. |
| SCALE 1.—SPIRIT DISTILLER'S LICENCE. |
| Number of proof gallons of spirits distilled— |
£ |
s. |
d. |
| Not exceeding 50,000 |
10 |
0 |
0 |
| SCALE 2.—LICENCE TO BREWER FOR SALE. |
| Number of bulk barrels brewed— |
£ |
s. |
d. |
| Not exceeding 100 |
1 |
0 |
0 |
| B.—WHOLESALE DEALERS' LICENCES. |
| Licence to he taken out annually by a wholesale dealer in— |
|
£ |
s. |
d. |
| 1. Spirits |
15 |
15 |
0 |
| 2. Beer |
10 |
10 |
0 |
1254
§
the licences for the manufacture and sale of intoxicating liquor, there shall be charged throughout the United Kingdom on the licences specified in the following Table the duties of Excise specified in that Table."
| Exceeding 50,000— |
| For every 25,000 proof gallons or fraction of 25,000 |
£ |
s. |
d. |
| proof gallons |
10 |
0 |
0 |
| Exceeding 100 barrels— |
£ |
s. |
d. |
| For every 50 barrels or fraction of 50 barrels |
0 |
12 |
0 |
|
£ |
s. |
d. |
| 3. Cider |
5 |
5 |
0 |
| 4. Wine |
10 |
10 |
0 |
| 5. Sweets |
5 |
5 |
0 |
1255
| C. RETAILERS' LICENCES |
| I.—On-Licences. |
| Licence to be taken out annually by a retailer of— |
Duty. |
| 1. Spirits (Publican's licence) |
A duty equal to half the annual value of the licensed premises, subject to the minimum duty payable under Scale 3. |
| 2. Beer (Beerhouse licence) |
A duty equal to a third of the annual value of the licensed premises subject to the minimum duty payable under Scale 3. |
| 3 Cider |
Half the duty specified in Scale 4. |
| 4. Wine |
Duty specified in Scale 4. |
| 5. Sweets |
Half the duty specified in Scale 4. |