HC Deb 01 September 1909 vol 10 cc354-5
Mr. J. CATHCART WASON

asked the Chancellor of the Exchequer if he has received communications from a firm in Scotland (not connected with the liquor trade) drawing his attention to Sub-section (3), Clause 30, of the Finance Bill; and if he will state for what purpose the particulars required to be furnished to the Commissioners are to be used?

Mr. HOBHOUSE

I have received a communication of the description referred to by my hon. Friend, from which I gather that there is some doubt in Scotland as to the purpose for which the particulars mentioned in Sub-clause (3) of Clause 30 of the Finance Bill are to be used. These particulars are required to be furnished for the purpose of ascertaining the values to be fixed under that Clause. Those values are to serve as the basis of Licence Duties, and they are quite distinct from the annual values of premises which are dealt with by valuation authorities for the purpose of rates and taxes.

Mr. CATHCART WASON

asked the Chancellor of the Exchequer whether, in view of the fact that the provisions of Subsection (2), Clause 30, of the Finance Bill do not apply to Scottish hotels, he will state in what manner it will be arranged so that such hotels will not be charged increased licensed duties in respect of profits I other than from sale of drink?

Mr. HOBHOUSE

I would refer my hon. Friend to my answer to a question asked by him on 19th August, in view of which my right hon. Friend does not understand the statement in his present question that Sub-clause (2) of Clause 30 of the Finance Bill does not in fact apply to Scottish hotels. If he will send an explanation of the circumstances affecting these hotels upon which he bases his opinion, my right hon. Friend will be very glad to consider it.

Mr. CATHCART WASON

asked the Chancellor of the Exchequer whether, in view of the shorter hours allowed for the sale of drink in Scottish hotels, he will state if it is the intention of the Government to make an adequate reduction of the Licence Duty payable by such hotels?

Mr. HOBHOUSE

My right hon. Friend is aware that the hours during which liquors may be sold in hotels and other licensed premises are not uniform throughout the United Kingdom, but he does not see his way to comply with the suggestion of my hon. Friend that he should make a reduction in the Licence Duty payable by Scottish hotels by reason of the limitation in the hours of sale at these hotels without giving similar consideration to limitations affecting other premises in different parts of the United Kingdom.