HC Deb 13 May 1915 vol 71 cc1800-1
28. Mr. ANEURIN WILLIAMS

asked the Secretary to the Treasury whether the Inland Revenue authorities demand duty on all beverages containing over 2 per cent. of proof spirit; whether that is approximately equivalent to 1 per cent. of alcohol; whether any considerable quantity of beverages are in fact being sold as temperance drinks or without having paid duty; and whether, if that is so, he will take steps to see that the revenue is no longer defrauded?

The FINANCIAL SECRETARY to the TREASURY (Mr. Acland)

Two per cent. of proof spirit is approximately equivalent to 1 per cent. of alcohol, but the Customs and Excise authorities do not demand duty on all beverages containing more than 2 per cent. of proof spirit, as some of them are not taxable. If a drink sold as a temperance drink falls within the definition of beer it is liable to duty if it contains more than 2 per cent. of proof spirit; if it does not fall within that definition it is not liable to duty. I have no reason to think that any considerable quantity of drinks sold as temperance drinks which are liable to duty escape the charge to duty.