HC Deb 18 May 1911 vol 25 cc2145-6
Mr. MULDOON

asked the Chancellor of the Exchequer whether he would be willing to grant a Return showing by counties the amount of Licence Duty paid by hotels in Ireland before the Finance (1909–10) Act, 1910, came into operation, the amount paid since, and the amount that would have been payable except for the operation of the provisions of Clause 45 of that Act?

Mr. LLOYD GEORGE

I regret that the information desired by the hon. Member is not available. I may perhaps add that it seems to be doubtful whether this or any similar return would afford any useful comparison, owing to the fact that the definition of a hotel is different now from what is was before the Finance (1909–10) Act, 1910.

Mr. MULDOON

Is not the right hon. Gentleman aware that the definition must have been arrived at before the assessments were made, and that therefore the information can easily be obtained?

Mr. LLOYD GEORGE

That is not my information. It is very difficult to make a comparison. The definition is much more elastic under the Act of 1910, and a great many houses which would have been excluded before will now be included in the term.