§ Mr. MENZIESasked the Chancellor of the Exchequer what is the contribution 1184 per head of the population in Spirit Duties and in Liquor Licences separately in England, Scotland, and Ireland, respectively, under his proposals for 1909–10; and what is his estimate of this same contribution for 1910–11 in duties and licences separately and in each country, respectively, if levied at the same rate.
§ Mr. LLOYD-GEORGEThe estimated contribution per head of population to the additional revenue estimated to be derived from the increase in the rates of duty upon spirits and Liquor Licences respectively in the three Kingdoms in the current year is:—
| Spirits. | Licences. | |||
| s. | d. | s. | d. | |
| England and Wales | 0 | 7¾ | 1 | 3¾ |
| Scotland | 1 | 2½ | 0 | 7¾ |
| Ireland | 0 | 9¼ | 0 | 4¾ |
§ I am not in a position to give an estimate for 1910–11.
§ Mr. SNOWDENMay I ask if those figures are based upon the amount of spirit imported into these countries or manufactured in the respective countries or consumed there?
§ Mr. LLOYD-GEORGEI understand they are on the basis of consumption in these countries.
§ Mr. MOONEYIf that estimate is based on the amount of spirit which is duty paid in Ireland, but which is exported to England or Scotland, it would mean a very considerable difference.
§ Mr. LLOYD-GEORGEIt is based on consumption, not on manufacture.
§ Mr. MOONEYIs he not aware he has already stated the only way that the consumption can be arrived at is by finding out the amount of Spirit Duty paid in Ireland and where a large amount paid is for spirit for consumption in other countion?
§ Mr. LLOYD-GEORGEI would rather have notice of that question.
§ Mr. MENZIESIs it not the case that the Spirit Duty, through forestalment and other reasons, would be very little this year and much larger in future years, and will he on that account not reconsider the amount of Spirit Duty this year?
§ Mr. LLOYD-GEORGEI am not quite clear as to what is the point put to me-by my hon. Friend. Does he want the matter reconsidered?
§ Mr. MENZIESOwing to the fact that the duty this year, through forestalment and other reasons, is less than it will be next year, will he not, for that reason, reconsider the proposal for the tax, so far as the duty is concerned for this year?