HC Deb 14 March 1910 vol 15 cc33-5
Mr. PATRICK WHITE

asked what amount of revenue was realised from duty on spirits for the eleven months up to 1st March, 1910, as compared with the preceding corresponding period; whether he estimates there will be a deficit for the financial year ending March, 1910; and what amount?

Mr. LLOYD-GEORGE

The particulars requested by the hon. Member in the first part of his question are as follows:—

1st April, 1909, to 28th February, 1910 (including deposits) £16,712,000
1st April, 1908, to 28th February, 1909 19,055,000

As regards the second part of the question, I am afraid I cannot at this stage anticipate my review of the revenue for the year.

MARQUESS of TULLIBARDINE

asked if the new Spirit Duties will continue to be enforced until the end of the present financial year; and at what rate the duty will be payable during the portion of the year 1910–11 prior to the passing of Resolutions upon the subject?

Mr. LLOYD-GEORGE

The rate of duty which is being enforced on British spirits at present is the rate in force before 30th April, 1909, namely, 11s. a gallon. The additional duty of 3s. 9d. a gallon imposed by the Resolution of the House of Commons on 29th April, 1909, has not been enforced since 3rd December, 1909. Public notice was given on that day that if Parliament should thereafter retrospectively confirm the said duty of 3s. 9d. it would become legally enforcible; and that meantime the Commissioners of Customs and Excise would receive the 3s. 9d. as a voluntary deposit from all who were ready to pay it. This position continues unaltered up to now, and will continue until the House of Commons passes a Resolution dealing with the matter. The particular date (31st instant) on which the present financial year ends has no bearing upon the situation.

MARQUESS of TULLIBARDINE

May I infer from the right hon. Gentleman's reply that the higher rate of duty will be charged until the new Budget is introduced?

Mr. LLOYD-GEORGE

I do not think the Noble Lord quite understands. It is not being charged now.

MARQUESS Of TULLIBARDINE

Is it the intention to charge it?

Mr. YOUNGER

May I ask the right hon. Gentleman whether he is entitled to call these payments voluntary payments, and whether there were not proposed bond guarantees demanded by the Excise?