HC Deb 29 June 1915 vol 72 cc1766-7

Where spirit which is permitted to be delivered for home consumption on payment of additional duty has, before the seventeenth day of June, nineteen hundred and fifteen, been blended with spirit which is permitted to be so delivered without payment of such duty, no additional duty shall be charged on any part of the blended spirit.

Where spirit which is permitted to be delivered for home consumption on the payment of additional duty at the higher of the two rates specified in Parts I. and II. of this Schedule has before that date been blended with spirit which is permitted to be so delivered on payment of additional duty at the lower of those two rates, the additional duty shall be charged on the whole of the blended spirit at the lower of those two rates.

Sir G. YOUNGER

May I state that I do not think that this would touch the real hardship of this particular case. The real hardship in this case is that you may blend with mature whisky whisky which is under two years old and it would be held up except for exportation. I do not know whether the right hon. Gentleman can deal with the matter in this Bill, but it is a real hardship, which to anyone acquainted with the trade is obvious, that any man who used spirit under two years old, before he knew anything about the Spirit Act, is really damnified seriously if he happens to have a home trade and not an export trade.

Mr. McKENNA

I am aware of the difficulty which the hon. Baronet has referred to. He means the case of blends in which are spirits not matured which under the Immature Spirits Act are not allowed out until a certain period has expired. It is a serious difficulty if there is a large quantity, and if it is proved to be really hampering to the trade I shall be happy to consider the case. No evidence of that has been brought before me, and I assume I should have heard of it before now. I am quite willing to consult the hon. Baronet upon the point.

Question put, and agreed to.

Question, "That the Schedule, as amended, be the Schedule of the Bill," put, and agreed to.

Bill reported; as amended to be considered To-morrow, and to be printed. [Bill 113.]