HC Deb 22 April 1918 vol 105 c806

Resolved, 13. That there shall be charged on all payments made in respect of the purchase or supply of articles sold or supplied in Great Britain or Ireland (excluding articles sold wholesale, unless sold by auction), which shall be declared by Resolution of the Committee of Ways and Means of this House to be articles of luxury, and on all payments made in respect of goods sold or supplied, accommodation supplied, or ser vices rendered, at any place in Great Britain or Ireland which shall be declared by Resolution of the Committee of Ways and Means of this House to be a place of luxury, an Excise, Duty of an amount equal to one-sixth part of the payment.

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