HC Deb 23 April 1940 vol 360 cc70-1

I must also find additional revenue in the realm of indirect taxation. Later on I shall be describing a proposal for a new kind of tax, but as this cannot be imposed until after machinery for its due application has been set up, I will omit this for the moment in order to state to the Committee certain additions in the rate of existing charges which I am asking them to sanction and which will take place forthwith. None of these additions to indirect taxation will touch essential articles of food or any commodity which enters into the calculation of the cost of living. The proposals I make are to add to the existing duties on beer, spirits, tobacco and matches.

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