HC Deb 23 March 1926 vol 193 c1027
50. Mr. JACOB

asked the Chancellor of the Exchequer whether he has yet decided to adopt the suggestions made in Question No. 53 on 7th April, 1925, for encouraging the employment of disabled ex-service men by exempting their employers from the excise duty on male servants?

Mr. CHURCHILL

The licences are administered in England and Wales by the county and county borough councils. In Scotland they are administered by the Customs and Excise Department, but the proceeds are allocated to local taxation purposes. I am afraid I could not undertake to introduce legislation which would deprive local authorities of part of their revenue, unless I were sure of their unanimous consent, and that a demand would not be made upon the Exchequer to replace the revenue surrendered.