HC Deb 12 May 1914 vol 62 cc909-10
17. Mr. WATT

asked the Chancellor of the Exchequer whether the system of charging Licence Duty in connection with the sale of intoxicating liquor in clubs is at present proportionate to the quantity of liquor purchased and consumed; whether the method of charging duty on licensed houses is on the rental instead of being proportionate to the quantity of liquor purchased and consumed; and whether he will take any means this Session to put this matter on a fair basis as between clubs and licensed houses?


In the case of clubs no Licence Duty is payable but an Excise duty of 6d. in the £ is chargeable on the amount of the purchases of intoxicating liquor "to be supplied in or to a registered club or on behalf of the club to the members thereof." In the case of licensed houses Licence Duty is chargeable, either on the annual value of the premises (which is not necessarily represented by the actual rent) or in the case of hotels, restaurants and public houses of over £500 annual value, at the option of the licence holder, on the annual licence value, which is based on the trade done in the premises. I am not prepared to introduce legislation reopening the general question of the taxation of clubs and licensed premises.