HC Deb 19 May 1915 vol 71 cc2379-80

Resolution reported,

"That, in addition to the duties of Customs now payable on spirits imported into Great Britain or Ireland, there shall, on and after the eighteenth day of May, nineteen hundred and fifteen, be charged the following duties on spirits which are permitted to be delivered for home consumption without having been warehoused for a period of three years (that is to say):—

— Where the Spirits have been warehoused for a period of two years. where the Spirits have not been warehoused, or have been, warehoused for a period of less than two years.
s. d. s. d.
For every gallon computed at proof of spirits of any description except perfumed spirits 1 0 1 6
For every gallon of perfumed spirits 1 7 2 5
For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested 1 4 2 0

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of The Provisional Collection of Taxes Act, 1913.—[The Chancellor of the Exchequer.]

Motion made, and Question proposed, "That this House doth agree with the Committee in the said Resolution."

Mr. GLYN-JONES

These duties will apply only to certain immature spirits, but, as the Resolution now stands, of course it includes all immature spirits, and I have no doubt that is necessary owing to the forms of the House. The people outside, however, are a little concerned, and I should be very glad if the Chancellor of the Exchequer would state for their information how and when it is proposed to give effect to the intention of the Government to exempt from these particular taxes the spirits used in medicine.

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)

My hon. Friend is quite right. This is simply a charging Resolution. Remissions do not appear because it is not necessary to have a Resolution for that purpose. All those matters will be dealt with in the Bill after these Resolutions have been adopted by the House.

Question put, and agreed to.