asked the Chancellor of the Exchequer how many retail licences for the sale of spirits for medicinal purposes have been issued under Section 9 of the Finance Act, 1911, at the reduced duty of £10 during the-financial year 1911–12, and in respect of how many licences for similar purposes issued during the same year was a duty 1909 of £50 charged; and whether a return of £40 will be made in the latter cases.
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Masterman)
No licences under Section 9 of the Finance Act, 1911, were issued during the financial year 1911–12. Ordinary spirit retailers' off-licences were necessary for the sale of spirits for medicinal purposes prior to the passing of the Finance Act, 1911, and those taken out are still current. They are not distinguished from licences of the same description taken out for the sale of ordinary potable spirits, and I am therefore unable to state in respect of how many licences for the sale of spirits for medicinal purposes issued during the year the duty of £50 was charged. As regards the last part of the question, I am advised that the Section referred to has no retrospective effect.
Will the hon. Gentleman inquire whether an undertaking was not given to refund if the Finance Act was passed?
§ Mr. MASTERMAN
If the hon. Gentleman has any information on the subject I shall be glad to have it.