HC Deb 28 June 1917 vol 95 cc521-2
61. Major HUNT

asked the Chancellor of the Exchequer whether small holders who only make cider for sale out of their own surplus fruit grown on their own land are liable to be charged a 10s. Licence Duty and also 4d. per gallon duty; and whether, as the fruit is home-grown and they have always previously been treated as farmers, there is anything to prevent these small holders from being treated as farmers at the present time?


Under the Cider Duty Regulations, 1917 (Statutory Rules and Orders, 1917, No. 366), a small holder such as that described in the question does not come within the definition of a "farmer" unless his main source of livelihood is the cultivation of land for his own profit, and he does not regularly carry on the business of a dealer in eider. If he does not come within that definition, he must, if he sells cider, be charged the 10s. Licence Duty and pay duty on the cider sold.

Major HUNT

Does that mean that a farmer farming his own land and making cider from his own fruit has to pay this duty? Is my right hon. Friend aware that these farmers have been told they must pay the duty, and will he do something to put it right?


I think my hon. and gallant Friend is under a misunderstanding. The exception does not apply, for instance, to a small holder when the small holding is only a part of his occupation.