§ The expression "premises" in relation to the annual value of licensed premises, means the house in which the liquor is sold, and includes any offices, courts, yards, and gardens which are occupied together with and are within the curtilage, or in the immediate vicinity, of the house where the liquor is sold, except any such offices, courts, yards, or gardens as are proved to the satisfaction of the Commissioners not to be used (except indirectly) for the trade or business which is carried on in the house in which the liquor is sold by the licence holder under the authority of, and which could not be carried on by him without the authority of, the licence in respect of which the assessment is required, and also includes any building or place which, though not within the curtilage or in the immediate vicinity of the house where the liquor is sold, is used by the licence holder for receiving or storing liquor, otherwise than occasionally, intended for sale in such house.
§ Motion made and Question proposed, "That the Clause be read a second time."
§ Mr. GRETTON
In moving this Clause I would point out that the Government have indicated to us that they were making a considerable concession, and would administer their Clause in the Act in such a way that it would cost something like £50,000. Until the last three or four days the utmost value of the concession amounted to £5 15s. in regard to two cases. During the last few days a further case has come in to the amount of £20, and the total value of the concession, therefore, instead of being £50,000, is up to the present £25 15s. I suggest that the 3134 form of words I propose is much clearer and much more definite than those now in the Act. I will not go further into the matter. The case has been admitted by the House and by the Chancellor of the Exchequer.
§ Sir RUFUS ISAACS
The Clause proposed by the hon. Member is in substitution of the Clause adopted last year in the-Finance Act of 1911, which, in our view, is a better Clause. It is hardly fair to judge of the results of a concession in a Clause inserted in the Act of 1910–11. You must have a little more time to see the effect of the Clause.
§ Sir G. YOUNGER
The wording of the Clause in the Act was strongly objected to last year on the ground that it took in distant premises which ought not to be taken in. Under that Clause, which was intended to be a concession, there have been many cases included in the Licence Duty which were not included before, and, therefore, so far from being a concession, it is in some cases a hardship.
§ Mr. GRETTON
At this late hour I ask leave to withdraw the Clause, but would ask the House to take note of the value of the concession made last year.
§ Proposed Clause, by leave, withdrawn.
§ Notice had been given of the following Clause:—