HC Deb 15 August 1911 vol 29 c1744
Mr. BURGOYNE

asked the Chancellor of the Exchequer whether the deduction of value of licence from the Inhabited House Duty prior to the payment of the former applies both to on and off-licence holders?

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)

I assume that the hon. Member refers to the provisions of Section 8 of the Revenue Act, 1911. These provisions relate to all Excise licences, the duty on which is charged by reference to the annual value of the premises.