HC Deb 30 May 1918 vol 106 cc971-2

asked the Chancellor of the Exchequer on what grounds distillers who do not make yeast are asked to pay for a licence to manufacture spirits when the Defence of the Realm Act Regulations prohibits them from distilling?


Under the Spirits Act, 1880, a person remains liable to Distillers' Licence Duty even though he does not manufacture spirits, so long as he continues to keep his stills and a stock of "feints," or "low wines." The licence, however, obviates the necessity of his taking out a wholesale spirit dealers' licence—duty £15 15s.—for the sale of spirits of his own manufacture remaining at his distillery, and, under the Finance (1909–10) Act, 1910, if the quantity of spirits manufactured in one year does not exceed 50,000 proof gallons, the duty on the distiller's licence next year is only £10.