HC Deb 29 June 1915 vol 72 c1764

Where the duty payable under the Finance (1909–10) Act, 1910, in respect of the licence for any such premises as are mentioned in Section 45 of that Act would, but for the provisions of this Section be the full duty and not the reduced duty payable under that Section, and the person applying for the licence shows to the satisfaction of the Commissioners of Customs and Excise that the receipts from the sale of intoxicating liquor in the preceding year were made to exceed, in the case of a restaurant two-fifths, and in the case of any other premises one-third of the total receipts in that year from the business of all descriptions carried on by the licence holder in the premises by reason cither that:—

  1. (1) the receipts from the sale of intoxicating liquor were increased on account of the addition to the duty on beer imposed by the Finance Act, 1914 (Session 2); or
  2. (2) the receipts other than the receipts from the sale of intoxicating liquor were diminished through circumstances connected with the present war;
or for both of those reasons, then, for the purpose of ascertaining whether the reduced duty is payable in respect of the licence, the said Section 45 shall have effect as if three-fifths were substituted for two-fifths and one-half were substituted for one-third.

This Section shall have effect as respects any licence taken out on or after the twenty-ninth day of May, nineteen hundred and fifteen.

Clause brought up, and read the first time.

Motion made, and Question proposed, "That the Clause be read a second time."

10.0 P.M.


I formally move this Clause, which is merely proposed to place the hotel keeper exactly in the same position as before, and the price of beer is not affected.


This Clause is proposed in lieu of a Clause proposed by an hon. Member early in the evening, and the Government promised to accept it.

Clause read a second time, and added to the Bill.