§ In the case of beer, the increase on beer of average gravity will be roughly equivalent to a penny per pint, but for reasons of revenue protection connected with the very complicated formulas under which this duty is charged the new rate of duty will be expressed as 65s. per bulk barrel plus 2s. 6d. per degree of gravity above 1,027 degrees. It will take effect from to-morrow. [An Hon. Member: "The beer will?"] Hon. Members will appreciate that we must judge a tax partly by considering what it will produce. I estimate that this increase will produce £18,000,000 in a full year and £15,000,000 in the current financial year.