HC Deb 06 December 1911 vol 32 c1395

asked how the total yield of the Excise Duty on the purchases of intoxicating liquors in clubs under Section 48 of the Finance (1909–10) Act, 1910, in respect of each year for which it has been payable compares with the estimate of £100,000 as the probable yield of this duty given on 9th September, 1909; and what steps, if any, are taken to check statements of purchases of intoxicating liquor furnished by clubs under that Section?


The yield of the Club Duty has been as follows:—

1909–10 £45,954
1910–11 £50,749
The estimate given on 9th November, 1909, was, as will be seen on reference to Hansard, especially stated to be purely conjectural. Where statements are not certified by an accountant, very full particulars are required to be furnished. These are carefully scrutinised and inquiry made when considered necessary.


asked how the yield of the increase in the Liquor Licence Duties collected for the year 1909–10 from England (including Wales), Scotland, and Ireland compares with the approximate estimate given on 24th May, 1909, of the respective proportions to be drawn from England, Scotland, and Ireland?


No absolutely final figures are yet available, but the percentages work out roughly as follows:

  • England—91 per cent.
  • Scotland—Between 6 and 7 per cent.
  • Ireland—Between 2 and 3 per cent.