In lieu of the Customs and Excise payable on spirits consumed in Great Britain there shall from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied, and paid a duty of fifty-seven shillings and sixpence per proof gallon, and a duty of thirty shillings per proof gallon on spirits exported from Great Britain.—[Mr. Ford.]
§ Brought up, and read the First time.
§ Sir R. HORNEOn a point of Order. Is it not the case that this Clause seeks to impose a duty on spirits which does not at present exist, and that it is a charge on those exporting spirits, and therefore out of order?
§ Mr. FORDOn a point of Order. I beg to protest because this is a countervailing duty. I went very carefully into the figures and discovered that the Exchequer would be exactly as it was.
§ Sir R. HORNEOn a point of Order. It is not the same person necessarily who is exporting who is paying Excise Duty in this country. That is a new charge. Whatever the result to the Exchequer, the round sum should be the same. The charge is being imposed on people who are exporting spirits.
The CHAIRMANI have read this Clause. All the Members have asked for a reduction in the Spirit Duty, but this Clause proposes a new duty on export. I do not know whether the hon. Member can contest that point.
§ Mr. FORDUnfortunately, as I understood this Clause was in order, I did not bring the exact precedent with me, but a similar case was moved from the Benches opposite, and I think it was your ruling that, as there was no difference to the Exchequer, it was not considered to be a new charge.
The CHAIRMANIf the hon. Member cannot show that the exporter would not have to pay more, the Clause is ruled out.