§ 63. Mr. GROTRIANasked the Chancellor of the Exchequer the amount of revenue produced during the last 13 months by the duty on unsweetened table waters and the approximate cost of collecting that revenue?
§ Mr. CHURCHILLThe approximate net amount of revenue collected on unsweetened table waters for the 12 months ended on 28th February, 1925, was £ 408,000. The collection of this revenue is performed by officers of Customs and Excise in conjunction with other work. The precise cost of collection cannot, therefore, be ascertained, but so far as an estimate can be made, the cost is in the neighbourhood of 1 per cent. of the amount collected.
§ Mr. GROTRIANWill the right hon. Gentleman consider the abolition of the tax, which produces a negligible amount of revenue with a maximum amount of irritation?
§ Mr. CHURCHILLI cannot admit that £ 408,000 is a negligible amount of revenue, nor can I admit that the maximum of irritation is represented by a cost of 1 per cent. of the revenue so collected.