HC Deb 01 May 1928 vol 216 cc1550-3

4. "That, on and after the twenty-fifth day of April, nineteen hundred and twenty- eight, drawbacks and allowances in the following cases shall be allowed and made in accordance with the following provisions in substitution for the drawbacks and allowances which may now be allowed and made in the like cases.

Provided that—

  1. (a) the reduction of the rates of any drawbacks and allowances shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rates in force before the twenty-fifth day of April, nineteen hundred and twenty-eight;
  2. (b) the grant of a specified amount of drawback in respect of a specified weight of any article includes the grant of a proportionately less amount of drawback in respect of any less weight.

A. Drawbacks on Sugar.

In the case of duty-paid sugar (including sugar produced from duty-paid sugar or molasses) which has passed a refinery in Great Britain or Northern Ireland—

Drawback shall be allowed in accordance with the provisions of the following table:

Nature of Sugar. Degree of Polarisation. Rate or Amount of Drawback.
Sugar produced from material on which the full duties of customs have been paid. Of a polarisation exceeding 98°. Where the rate of duty paid was 11s. 8d. the cwt., a drawback at the rate of 11s. 8d. the cwt.
Where a rate of duty less than 11s. 8d. the cwt. was paid, a drawback at the rate of 9s. 4d. the cwt.
Of a polarisation not exceeding 98°. A drawback equal to the duty chargeable on sugar of the like polarisation.
Sugar produced from material on which a preferential rate of customs duty or an excise duty has been paid. Of a polarisation exceeding 99°. Where the rate of duty paid was 5s. 10d. the cwt., a drawback at the rate of 5s. 10d. the cwt.
Where a rate less than 5s. 10d. the cwt. has been paid, a drawback at the rate of 5s. 0⅔d. the cwt.
Of a polarisation not exceeding 99°. A drawback equal to the duty chargeable on sugar of the like polarisation.

B. Drawbacks on Molasses.

1. In the case of Molasses (including Sugar and all extracts from sugar which cannot be completely tested by the Polariscope) produced in Great Britain or Northern Ireland—

Drawback shall be allowed in accordance with the provisions of the following table in respect of any such Molasses which—

  1. (a) is exported or is shipped or deposited in a bonded warehouse for use as ships' stores;
  2. (b) is delivered, subject to the Regulations of the Commissioners of Customs and Excise, to a licensed dealer for use in the manufacture of spirits or yeast, or to a person for use in the manufacture of yeast in premises used solely for that purpose;
  3. (c) is used in the brewing of beer deposited in a bonded warehouse for export;
  4. (d) appears to the satisfaction of the Treasury to have been used in the manufacture or preparation in Great Britain or Northern Ireland of goods, other than beer, which are exported or are shipped or deposited in a bonded warehouse for use as ships' stores.

Amount of drawback.
Nature of the Molasses. Produced from imported material on which the full customs duty has been paid. Produced from material on which customs duty at a preferential rate or excise duty bag been paid Produced in a sugar factory in Great Britain and Northern Ireland from beet grown there.
s. d. s. d.
If containing not more than 50 per cent. of sweetening matter and weighing not less than fourteen pounds to the gallon—the cwt. 2 3 1 2½ An amount equal to the duty paid.
If containing more than 50 per cent. but not more than 60 per cent, of sweetening matter—the cwt. 3 4½ 1 9½
If containing more than 60 per cent. but not more than 70 per cent, of sweeetening matter—the cwt. 4 6 2 5
If containing more than 70 per cent. but not more than 80 per cent. of sweetening matter—the cwt. 6 2 3 4
If containing more than 80 per cent. of sweetening matter—the cwt. 7 0 3 9½

(2) In the case of Molasses (including Sugar and all extracts from Sugar which cannot be completely tested by the polariscope) on which duty has been paid on importation—

Drawback of an amount equal to the duty payable on the importation of the molasses shall be allowed in respect of any quantity of such molasses—

  1. (a) which is used in the brewing of beer deposited in a bonded warehouse for export;
  2. (b) which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation in Great Britain or Northern Ireland of goods, other than beer, which are exported or are shipped or deposited in a bonded warehouse for use as ships' stores.

C. Allowances on Molasses.

An allowance shall be made in respect of molasses produced in Great Britain or Northern Ireland and used solely for the purpose of food for stock in accordance with the following provisions:

Nature of Molasses. Amount of Allowance.
— —
(1) Molasses produced from material on which duty has been paid. An amount equal to the drawback payable on the exportation of the like article.
(2) Molasses on which an excise duty has been paid. An amount equal to the duty paid.

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."