HC Deb 19 October 1915 vol 74 cc1704-5

(1) In addition to the duties of Customs payable on tobacco imported into Great Britain or Ireland there shall, as from the twenty-second day of September, nineteen hundred and fifteen, until the first day of August, nineteen hundred and sixteen, be charged, levied, and paid the additional duties specified in Part I. of the Second Schedule to this Act.

(2) In addition to the duties of Excise payable on tobacco grown in Great Britain or Ireland there shall, as from the twenty-second day of September, nineteen hundred and fifteen until the first day of August, nineteen hundred and sixteen, be charged, levied, and paid the additional duties specified in Part II. of the Second Schedule to this Act.

(3) Sub-section (3) of Section eighty-three of the Finance (1909–10) Act, 1910, and any other enactment relating to drawback on tobacco shall have effect as if the rates set out in Part III. of the Second Schedule to this Act were substituted for the rates set out in Part III. of the Fourth Schedule to the Finance (1909–10) Act, 1910, in cases where it is shown that the additional duty under this Section has been paid.

Motion made, and Question proposed, "That the Clause stand part of the Bill."

Mr. NIELD

I only rise for the purpose of calling attention to the practice of the retail tobacco trade as the result of the putting on of this tax. It seems to me most unfair that the additional tax, which means something just over 1¼d. per oz., should be used to justify the trade in putting on 2d. per oz. in respect of all tobaccos hitherto sold at 5d. per oz. These things create a great deal of bad feeling amongst consumers, and amongst those to whom a few pence are of very great consequence. It is a great pity that the Chancellor of the Exchequer cannot so adjust the amount as to enable an even sum of money to be put on to the ounce in order that the tax, and the tax alone, should be levied on the consumer, instead of it being made the opportunity for the merchant taking off some of his own Imperial burden and placing it on the consumer. It looks as if the trade as a whole, especially in packet tobacco, had made up their minds to get 1½d. per oz. on the cheaper tobaccos and 2d. per oz. on the tobaccos sold at 5d. per oz. and more.

Question put, and agreed to.