asked the Chancellor of the Exchequer whether, in fixing the amount of the Licence Duty payable in the case of an off-licence shop with a dwelling-house attached, the value of the house 441 is also taken into consideration; if so, whether this was contemplated when the present system of assessing Licence Duty was adopted; and whether he will take steps to leave the value of the dwelling-house out of the calculation altogether?
§ Mr. LLOYD GEORGE
I do not quite understand what is meant by "an off-licensed shop with a dwelling-house attached." If the hon. Member refers to a shop, which is entirely distinct from the dwelling-house to which it is attached, and has no internal communication therewith, the Licence Duty is calculated according to the annual value of the shop alone; but if he refers to a shop which is merely a portion of a dwelling-house, the Licence Duty is calculated according to the annual value of the dwelling-house, including the shop. This mode of charging duty was contemplated when the present system was adopted, and I do not propose to alter it.