Mr. PIKE PEASEasked the Chancellor of the Exchequer if he can state the percentage reduction in spirits cleared from bond during the first five months of the present financial year compared with the same period last year; if the same decline should be shown in the remainder of the financial year, what would be the loss of the yield of that portion of the Spirit Duty which is allocated to local taxation accounts by 53 and 54 Vict., 1890; and whether any and, if so, what arrangements are being made to compensate the local taxation accounts for the loss in revenue involved?
§ Mr. HOBHOUSEAs regards the first part of the question, the percentage reduction in spirits cleared from bond during the first five months of the present financial 1419 year, as compared with the same period of last year is 29.9 per cent., and, on the hypothesis stated in the second part of the question, the loss of yield for the local taxation accounts in respect of the total receipts for 1909–10, as compared with the estimated yield for that year on the old basis of taxation, would amount to £203,000. The actual loss, however, is likely to be very much smaller, because the duty payments in the five months April-August, 1909, have been greatly diminished by the forestalments in March last and by the reduction of duty-paid stocks which there is reason to believe has been taking place during the last two or three months. The grants to the local taxation accounts under this head are by the Acts 53 Vict., c. 8, and 7 Edw. VII., c. 13, expressly made to depend on the actual yield of the additional duties imposed by the former Act, without regard either to increased or to diminished productivity of the duties, whether due to variations of the general rate of duty or to other causes. The local taxation accounts have, therefore, no claim to special compensation in respect of the indirect effects of the recent increase in the general rates of duty.
§ Mr. PATRICK WHITEasked the Chancellor of the Exchequer whether he will state the quantity of spirits taken out of bond in Great Britain and Ireland, respectively, during each of the first three weeks of the present month and the amount of duty paid thereon; and whether he will give a similar return for the corresponding period of last year?
§ Mr. HOBHOUSEAs I informed the hon. Member yesterday, figures are not yet available up to the 21st instant. I can, however, give him the figures for 1st to 18th September, 1909, as compared with 1st to 19th September, 1908. These are as follows:—
| Quantity. | Duty | ||
| Proof Gallons. | £ | ||
| Great Britain— | |||
| Period from 1st to 18th September, 1909 | 982,000 | … | 728,000 |
| Period from 1st to 19th September, 1908 | 1,553,000 | … | 861,000 |
| Ireland— | |||
| Period from 1st to 18th September, 1909 | 210,000 | … | 156,000 |
| Period from 1st to 19th September, 1908 | 386,000 | … | 213,000 |