§ Mr. REMNANTMay I ask the advice and assistance of Mr. Deputy-Speaker to the answer given by the Financial Secretary to the Treasury to a question put 1667 to-day in relation to calculating the annual value for free and tied public-houses? He was asked if the Government would state how annual value is to be arrived at. The answer given in the first instance was, we should know on Thursday, and when the right hon. Gentleman was pressed for a more immediate reply he said he hoped to give it to-morrow. My point is that we are very likely to get on to part C of Schedule I. to-day, and the whole burden of it is the question of annual value. May I ask whether we could not have from the Chancellor of the Duchy a statement as to how the annual value is to be arrived at?
§ The CHANCELLOR of the DUCHY of LANCASTER (Mr. Herbert Samuel)This question does not arise on Schedule I., but on the Clause, which says that the duty is to be assessed in certain contingencies on compensation value, and that compensation is to be converted from a capital sum into an annual sum. What the Government has promised to do is in good time to give hon. Members opposite an opportunity of saying on what basis and by what method this capital sum is to be converted into an annual sum. Before we reach the Clause on the Report stage a statement will certainly be made.
§ Mr. YOUNGERWhat the hon. Gentleman says is perfectly true, but the scale
| SCHEDULES. | |||
| FIRST SCHEDULE.—EXCISE LIQUOR LICENCES. | |||
| A.—MANUFACTURERS' LICENCES. | |||
| Licence to be taken out annually. | Duty. | Corresponding existing Licence. | |
| 1. | Spirits:— | ||
| (a) By a distiller of spirits. | Duty specified in Scale 1 | Licence for manufacture of spirits under 6 Geo. 4, c. 81, s. 2. | |
| (b) By a rectifier or compounder of spirits. | £15 15s. | ||
| 2. | Beer:— | ||
| By a brewer of beer for sale. | Duty specified in Scale 2 | Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 10. | |
| By a brewer of beer other than a brewer for sale. | If he is the occupier of a house of an animal value exceeding ten pounds and not exceeding fifteen pounds, and brews solely for his own domestic use, 9s. | Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 10. | |
| 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. | Licence on which duty is payable under 6 Edw. 7, c. 20, s. 7. |
§ in the Schedule—the charge for the next year—ought to be regulated according to what that annual value means. It is ridiculous to suggest we should discuss it on rateable value when we do not know what it is to be on compensation annual value.
Mr. DEPUTY-SPEAKERIt appears to be much more a matter for argument. The hon. Member cannot carry it any further now.
§ Mr. REMNANTMay I point out that the answer given by the Financial Secretary indicated that the Government did not know how it was to be arrived at. He hoped to give the information to-morrow.