HC Deb 04 October 1909 vol 11 cc1672-3
Annual value of licensed premises— Duty
£ s. d.
Under £30 … … 4 10 0
£30 and under £50 … … 6 0 0
£50 and under £100 … … 9 0 0
£100 and over … … 12 0 0
II.—Off-Licences.
Licence to be taken out annually by retailer of Duty. Corresponding existing Licence.
1. Spirits … Duty specified in Scale 5. As respects England, the additional retail licence on which duty is payable under 24 & 25 Vict. c. 21, s.
As respects Scotland, licence on which duty is payable under 16 & 17 Vict. c. 67, s. 8.
As respects Ireland, licence on which duty is payable under 6 Geo. 4, c. 81, s. 2, and 8 & 9 Vict. c. 64, s. 1.
Additional liqueur licence on which duty is payable under 11 & 12 Vict. c. 121, s. 10.
2. Beer … Duty specified in Scale 6. As respects England, the beer retailer's licence and the additional beer dealer's retail licence on which duty is payable under 43 & 44 Vict. c. 41, s. 20.
As respects Scotland, licence on which duty is payable under 16 & 17 Vict. c. 67, s. 8.
As respects Ireland, dealer's additional retail licence on which duty is payable under 43 & 44 Vict. c. 20, s. 41.
3. Cider … £2 Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 41.
4. Wine … Duty specified in Scale 6. As respects England and Ireland, licence on which duty is payable under 43 & 44 Vict. c. 20, s. 41.
As respects Scotland, licence on which duty is payable under 39 & 40 Vict. c. 16, s. 4.
5. Sweets … £2 Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 41.