§ 63. Major the Marquess of TITCHFIELDasked the Chancellor of the Exchequer what loss to the Treasury would accrue from permitting brewers to brew beer of eight degrees extra gravity without tax?
§ Major ELLIOTThough the adoption of such a proposal would inevitably result in a loss of revenue, I regret that an estimate of the amount of that loss cannot be framed.
§ Major ELLIOTThere would be a displacement of beer now paying duty at a higher rate by beer of the same gravity not paying the same amount of duty.
§ Lord APSLEYWould it not increase consumption?
§ Major ELLIOTPossibly it would.
§ 69. Brigadier-General MAKINSasked the Financial Secretary to the Treasury if he has any statistics to show the approximate home consumption of beer for the months of June, July, and August, 1631, and October, November, and December, 1931, together with the revenue obtained from the Beer Duty for each of these periods?
§ Major ELLIOTThe basis on which the official accounts are made up does not disclose the actual consumption of beer in any month, but I will circulate in the OFFICIAL REPORT a table of figures showing the quantities of beer charged with duty which may be taken as an approximation. I would emphasise, however, that the beer consumption and revenue fluctuate seasonally, and that it is dangerous to draw inferences from comparisons of different periods in the same year.
§ Following are the figures:
| 1931. | Standard Barrels. | Corresponding Revenue. | |
| £ | |||
| June | … | 1,609,000 | 6,202,000 |
| July | … | 1,887,000 | 7,263,000 |
| August | … | 1,575,000 | 6,083,000 |
| October | … | 1,211,000 | 6,514,000 |
| November | … | 1,123,000 | 6,047,000 |
| December | … | 1,438,000 | 7,692,000 |