HC Deb 22 April 1918 vol 105 c803

Resolved, 4. That in lieu of the duties of Excise now payable on sugar made in Great Britain or Ireland there shall, on and after the twenty-third day of April nineteen hundred and eighteen, be charged the following duties:—

Sugar of a polarisation exceeding 98 degrees the cwt. 1 3 4
Sugar of a polarisation not exceeding 76 degrees the cwt. 0 11 2
and intermediate duties varying between 23s. 4d. and 11s. 2d. on sugar of a polarisation not exceeding 98 and exceeding 76 degrees.
Molasses (including all sugar and extracts from sugar which cannot be tested by the polariscope):—
if containing 70 per cent. or more sweetening matter the cwt. 0 13 6
if containing less than 70 per cent. and more than 50 per cent. of sweetening matter the cwt. 0 9 8
if containing not more than 50 Per cent. of sweetening matter the cwt. 0 4
Glucose:—
Solid the cwt. 0 16 3
Liquid the cwt. 0 11 8
Saccharin (including substances of a like nature or use) the oz. 0 8 3

and so in proportion for any less quantity.

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.