§ 66. Mr. LANE-FOXasked the Chancellor of the Exchequer whether he is aware of the injustice of the present tax upon clubs resulting from the increased taxation of beer, wines, and spirits, and that, as a result of the present duties, the average club pays nearly four times as much in taxes as the average licence-holder; and whether he will consider making the conditions of taxation as between these two classes more fair?
Mr. YOUNGIt should be observed that if a comparison is made between the taxation of clubs and the taxation of licence-holders it should be made as between clubs and public-houses, because it is only in these two classes of premises that all intoxicating liquors can be supplied or sold for consumption on the premises. My right hon. Friend the Chancellor of the Exchequer has caused inquiry to be made in regard to the comparative taxation of clubs and public-houses, and he finds that the average taxation of the great majority of clubs is, at present, below that of public-houses. He is not prepared to recommend any alteration of the conditions of taxation as between these two classes.