HC Deb 23 July 1919 vol 118 cc1468-9

(1) In lieu of the existing duties upon licences to be taken out annually by brewers of beer other than brewers fur sale there shall, on and after the first day of October, nineteen hundred and nineteen, be charged, levied and paid the following duties of excise (that, is to say):

£ s. d.
If the beer brewed by the brewer is chargeable with duty 0 4 0
If the beer brewed by the brewer is not chargeable with duty, then— (a) where the brewer is the occupier of a house of an annual value exceeding ten pounds, bat not exceeding fifteen pounds 2 10 0
(b) where the brewer is the occupier of a house of an annual value of ten pounds or less 1 5 0

(2) If the annual value of the house occupied by a brewer of beer other than a brewer for sale does not exceed ten pounds, duty shall not be charged on beer brewed by him, and if the annual value of the house occupied by him exceeds ten pounds and does not exceed fifteen pounds, duty shall not ha charged upon beer brewed by him provided that he brews solely for his own domestic use.


I beg to move, at the end of Sub-section (1), to insert the words Provided that where the brewer is the occupier of a house of an annual value of eight pounds or less, he may between the thirtieth day of April and the thirty-first day of August in any year obtain without payment of duty a licence to brew a quantity not exceeding two bushels of malt, or the equivalent thereof, for his own use in the course of his employment on harvest work. I move this Amendment in pursuance of a promise made to the hon. Member for Sudbury (Major Howard) in the course of the Committee stage, with the object of relieving a labourer brewing harvest beer for himself of payment of duty.


On behalf of the agriculturists in the Eastern Counties, I desire to say that we very much appreciate this concession. It is not that there is very much effect on the revenue, but the privilege of brewing harvest beer for themselves is one which the agricultural labourers in the East of England have enjoyed for many generations, and they would have felt much hurt if they had been deprived of that privilege except on payment of duty.

Amendment agreed to.

Captain BENN

There is an Amendment on the. Paper standing in the name of myself and some hon. Friends which raises a point which was not discussed in Committee, namely, whether preference should be given to mandated territories other than those which are administered under the laws of the Government of a part of His Majesty's Dominions. That was never separately discussed during the Committee stage.


I have looked it up, and find that it was very fully discussed. It was not raised as a separate issue, but it was very fully discussed on the 9th of July. I think if the hon. and gallant Gentleman will refresh his memory by looking at the OFFICIAL REPORT he will find that it was fully discussed.

Captain BENN

Not as a separate point. The general question of Preference to mandated territories was raised, but not the question stated in this Amendment.



Captain BENN

I think not.