§ 1. Mr. SHEPPERSONasked the President of the Board of Trade what is the respective amount of import or other duties charged upon glucose, molasses, invert sugar, and other extracts from sugar when directly used for human consumption, when used in the manufacture of jam, when used by a licensed distiller in the manufacture of spirits, and when used by a brewer in the manufacture of beer?
§ The FINANCIAL SECRETARY to the TREASURY (Major Boyd-Carpenter)As the reply is in tabular form, I will, with my hon. Friend's permission, circulate in the OFFICIAL REPORT.
§ Following is the reply:
§ The rates of duty on imported glucose, molasses, invert sugar and extracts from sugar, are as follows:
2129§ The preferential rate is chargeable on goods of Empire growth and consignment; British made glucose is chargeable at the preferential rate.
§ Under Section 6 of the Finance Act, 1922, molasses, invert sugar and extracts from sugar made in Great Britain or Northern Ireland from home-grown beet are exempt from duty.
§ With the exception of molasses, which when used by a licensed distiller in the manufacture of spirits or when used for food for stock is free from duty, the articles specified in the foregoing table are chargeable, with duty when delivered for home use for any purpose.
§ Mr. SHEPPERSONIs there an import duty on sugar extract imported into this country for the manufacture of alcohol?
§ Major BOYD - CARPENTERThe answer involves a considerable number of figures, and that is why I suggested that it should be circulated.