§ 44. Mr. MALLALIEUasked the Chancellor of the Exchequer the amount of Customs revenue and Excise revenue obtained from the new duty on heavy hydrocarbon oils between 25th April and 31st December, 1933, specifying the amounts derived from kerosene, lubricating oil, gas oil, and fuel oil, respectively?
Mr. CHAMBERLAINAs the answer involves a number of figures I will, with the hon. Member's permission, circulate it in the OFFICIAL REPORT.
§ Following is the answer:
§ The amounts of Customs revenue and Excise revenue obtained from the duties on heavy hydrocarbon oils during the period from 25th April to 31st December, 1933, were approximately as follow:
| £ | |||
| Customs revenue | … | … | 1,406,000 |
| Excise revenue | … | … | 588,000 |
§ The Customs duty is levied at the uniform rate of a penny per gallon on all heavy hydrocarbon oils and no statutory definitions of the various descriptions specified in the question exist or are necessary for Revenue purposes. According, however, to the trade descriptions furnished by importers and refiners on Customs entries and home consumption warrants, the Customs revenue from these specified descriptions was approximately as follows:
| £ | |||
| Lamp oil (kerosene) | … | … | 422,000 |
| Lubricating oil | … | … | 254,000 |
| Gas oil | … | … | 204,000 |
| Fuel oil | … | … | 501,000 |
§ No similar allocation exists in respect of the temporary Excise duty imposed at the uniform rate of one penny per gallon on stocks of heavy petroleum oils, held on the 25th April, 1933.