HC Deb 21 June 1916 vol 83 cc191-2

  1. (1) There shall be charged, levied, and paid on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a flame, imported into Great Britain or Ireland, a duty of Customs of five shillings.
  2. (2) There shall be charged, levied, and paid on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a flame, manufactured in Great Britain or Ireland, an Excise Duty of five shillings.
  3. (3) If any person manufactures for sale a tinder box, tinder lighter, or other mechanical and portable contrivance for producing a flame, without paying duty in accordance with this Section, that person shall be liable in respect of each offence to an Excise penalty of fifty pounds.

Mr. PETO

I beg to move, in Subsection (1), after the word "a" ["producing a flame "], to insert the words "spark or." The Clause as drafted provides for a charge on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a flame. It is very much open to doubt whether a tinder lighter which does not produce a flame is taxable at all, and therefore I propose the Amendment to insert the word "spark." I notice that the right lion. Gentleman (Mr. Lough) has given notice of an Amendment to exempt electric contrivances for doing exactly the same thing. I do not know exactly what his motive is in doing so, since an electric contrivance is not at all as cheap as a tinder lighter with which say to light a cigar. I suggest that my Amendment is necessary to make it clear that tinder lighters are included.

Mr. MONTAGU

In the drafting of the Clause the word "spark" was not inserted, simply because we were of the belief then, and are still, that "flame" includes all that is required. In order, however, to be quite sure, I am willing to accept the hon. Member's suggestion and include "spark."

Amendment agreed to.

Mr. LOUGH

I beg to move, in Subsection (1), after the word "flame," to insert the words "other than electric." Is it intended to include articles which are not used for lighting purposes, such as an electric lamp, in which the light burns in a vacuum? I suggest that it must be an open spark or flame. The Clause has been, I think, rather hurriedly drawn up, but I do not suppose it is intended to include those small electric lamps, and therefore some words ought to be inserted to that effect.

Mr. MONTAGU

I recognise I am in very deep waters in talking about these technical matters, but I am given to understand that the right hon. Gentleman need have no apprehensions on this subject. What we intend is to tax those articles with which you make light and not those things which are light in themselves. The right hon. Gentleman is referring to an electric light which is not, I think, a flame or spark, but if I were to accept his words I should run the risk of excluding those who get a spark or flame by electric aid.

Amendment, by leave, withdrawn.

Mr. LOUGH: I beg to move, in Subsection (2), to leave out the words "five shillings," and to insert instead thereof the words "thirty-three and one-third per cent, ad valorem." The Clause does not indicate what a tinder box or lighter is. The right hon. Gentleman just now expressed himself as being in very deep waters in explaining these matters, and I should have liked to have asked him to have an exhibition of these tinder boxes in the Tea Boom, so that we might see what we arc actually going to tax, as I think we hardly do understand what we are taxing. The House will notice that there is a uniform tax of 5s. I am told many of these things cost—