§ Mr. LLOYD GEORGE
The alcohol in general use in this country for manufacturing purposes is industrial methylated spirit, on which no duty is paid. Additional facilities for the use of pure alcohol duty-free for manufacturing purposes are given under Section 8 of the Finance Act, 1902. The opinion of the Industrial Alcohol Committee which reported in 1905 (Cd. 2472) was that there are no greater facilities for the use of alcohol duty-free in Germany than there are in this country. I would refer the hon. Member specially to paragraph 38 of that Report, of which I am sending him a copy.