HC Deb 07 June 1928 vol 218 cc328-9
33. Mr. FENBY

asked the Chancellor of the Exchequer whether the duty of 6d. on mechanical lighters is to be applicable to all lighters irrespective of cost?

Mr. CHURCHILL

The answer is in the affirmative, but lighters to be used as parts of miners' lamps are exempt from duty.

Mr. A. V. ALEXANDER

If that be the case, will the Chancellor see that proper instructions are given to those Customs Officers, who have been endeavouring to collect the duty on mechanical lighters attached to miners' safety lamps?

Mr. CHURCHILL

I shall have to have evidence before accepting that fact, but in any case, I have stated what is the law.