HC Deb 17 July 1911 vol 28 c682
Mr. WHELER

asked the Chancellor of the Exchequer whether the Excise authorities have repaid to the late tenant of the White Hart Inn, Newington, Kent, which was closed on 31st December, 1910, the three-fourths of the Licence Duty paid by the tenant in October, 1910?

Mr. HOBHOUSE

The Board of Customs and Excise have made further inquiries into this case, and they find that, though the tenant closed his house on 31st December, 1910, the Justices Licence did not expire until 22nd February, 1911. In these circumstances they can only legally repay Licence Duty for the two complete quarters of the licence year which remained unexpired at the latter date.

Mr. WHELER

As the tenant only received notice two days before 31st December he had to leave. Having paid the duty, can the amount not be repaid?

Mr. HOBHOUSE

We have no power to repay more than for two complete quarters.