HC Deb 06 April 1948 vol 449 cc79-89

1. Tobacco (Customs)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the duties of customs chargeable on tobacco under Section three of the Finance Act, 1947, shall be charged at the increased rates set out in the following Table.

TABLE
Description of Tobacco. Rates of duty per pound.
Full rates. Preferential rates.
£ s. d. £ s. d.
Tobacco unmanufacfured—
containing 10 lbs. or more of moisture in every 100 lbs. Weight thereof—
unstripped 2 18 2 2 16 7½
stripped 2 18 2½ 2 16 7⅞
containing less than 10 lbs. of moisture in every 100 lbs. Weight thereof—
unstripped 2 19 2 2 17 5½
stripped 2 19 2½ 2 17 5⅞
Tobacco manufactured, viz.:—
Cigars 3 7 9 3 4 9⅝
Cigarettes 3 3 8 3 1 3½
Cavendish or Negro-head 3 2 8 3 0 5
Cavendish or Negro-head manufactured in bond 3 0 8 2 18 8½
Other manufactured tobacco 3 0 11 2 18 11½
Description of Tobacco. Rates of duty per pound.
Full rates. Preferential rates.
£ s. d. £ s. d.
Snuff—
containing more than 13 lbs. of moisture in every 100 lbs. Weight thereof 3 0 2 2 18 3⅞
containing not more than 13 lbs. of moisture in every 100 lbs. Weight thereof 3 2 8 3 0 5
and so in proportion for any less quantity.

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

2. Tobacco (Excise)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the duties of excise chargeable on tobacco under Section three of the Finance Act, 1947, shall be charged at the increased rates set out in the following Table.

TABLE
Description of Tobacco. Rates of duty per pound.
Tobacco unmanufactured— £ s. d.
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof 2 16 5½
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof 2 17 3½
Tobacco manufactured, viz.:
Cavendish or Negrohead manufactured in bond 2 18 8½
and so in proportion for any less quantity.

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

3. Tobacco (Drawback)

Resolved: That, as respects tobacco on which there have been paid duties of customs or excise at the increased rates for which provision is made by any Resolution having statutory effect and passed by the Committee of Ways and Means together with this Resolution, drawback shall be allowed at the rates set out in the following Table instead of at the rates set out in Part III of the First Schedule to the Finance Act, 1947.

TABLE
Rates per pound
Description of Tobacco. In respect of tobacco on which full customs duty has been paid. In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid.
£ s. d. £ s. d.
Cigars 3 2 2 3 0 7½
Cigarettes 2 19 2 2 17 7½
Cut, roll, cake or other manufactured tobacco 2 18 11 2 17 4½
Snuff (not being offal snuff) 2 18 8 2 17 1½
Stalks, shorts or other refuse of tobacco, including offal snuff 2 18 5 2 16 10½

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

4. Tobacco (Excise Duty on stock in hand)

Resolved: That—

  1. (a) on all stocks of leaf tobacco and of manufactured tobacco of any description which, at five o'clock in the afternoon on the sixth day of April, nineteen hundred and forty-eight, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the United Kingdom, other than a bonded warehouse, a duty of excise, payable by the manufacturer, shall be charged and the rate of the duty shall be—
    1. (i) so far as the stocks consist of leaf tobacco, three shillings and fourpence for every pound weight of the stocks, and
    2. (ii) so tar as the stocks consist of manufactured tobacco of any description, three shillings and fourpence for every pound weight of leaf tobacco from which, in the opinion of the Commissioners of Customs and Excise, the stocks are derived;
  2. (b) where it is shown to the satisfaction of the Commissioners of Customs and Excise that there have been paid on any tobacco either full or preferential duties of customs at the rates in force immediately before the passing of this Resolution and also the duty of excise provided for by 82 this Resolution, drawback shall be allowable in respect of the tobacco at the like rates and subject to the like conditions as the drawback allowable in respect of tobacco on which there have been paid full or preferential duties of customs, as the case may be, at the rates provided for by any Resolution passed by the Committee of Ways and Means together with this Resolution."

5. Beer (Excise)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the rates of the duty of excise charged in respect of beer under section one of the Finance (No. 2) Act, 1939, shall be increased by adding—

  1. (a) nineteen shillings and a penny half-penny to the sums of seven pounds nineteen shillings and ninepence specified in Part I of the First Schedule to the Finance (No. 2) Act, 1947; and
  2. (b) eightpence halfpenny to the sum of five shillings and elevenpence so specified;
and, in the case of beer in respect of which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty at the rates increased as aforesaid has been paid, the excise drawback allowed under the said section one shall be allowed at rates increased by adding—
  1. (i) nineteen shillings and a penny halfpenny to the sums of seven pounds nineteen shillings and elevenpence specified in Part II of the said First Schedule; and
  2. (ii) eightpence halfpenny to the sum of five shillings and elevenpence so specified.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

6. Beer (Customs)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the rates of the duty of customs charged in respect of beer under section one of the Finance (No. 2) Act, 1939, shall be increased by adding—

  1. (a) nineteen shillings and a penny halfpenny to the sums of eight pounds and twopence specified in Part III of the First Schedule to the Finance (No. 2) Act, 1947, and the sums of nine pounds and twopence specified in Part IV of that Schedule; and
  2. (b) eightpence halfpenny to the sums of five shillings and elevenpence specified in those Parts of that Schedule;
and, in the case of beer in respect of which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty at the rates increased as aforesaid has been paid, the customs drawback allowed under the said Section one shall be allowed at rates increased by adding—
  1. (i) nineteen shillings and a penny halfpenny to the sums of seven pounds nineteen shillings and elevenpence specified in Part V of the said First Schedule and the sums of eight pounds nineteen shillings and elevenpence specified in Part VI of that Schedule; and
  2. (ii) eightpence halfpenny to the sums of five shillings and elevenpence specified in those Parts of that Schedule.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

7. Spirits (Excise)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the rate of the duty of excise charged on spirits by Section three of the Finance Act, 1920, in addition to the duties specified in Part III of the First Schedule to that Act, shall be increased to ten

TABLE
Description of Spirits. Preferential rates. Full rates.
In cask. In bottle. In cask. In bottle.
£ s. d. £ s. d. £ s. d. £ s. d.
For every gallon computed at proof of—
Brandy or rum 10 11 2 10 12 2 10 13 8 10 14 8
Imitation rum or geneva 10 11 3 10 12 3 10 13 9 10 14 9
Unsweetened spirits other than those already enumerated 10 11 3 10 11 3 10 13 9 10 13 9
For every gallon of perfumed spirits 9 12 0 9 13 0 9 12 0 9 13 0
For every gallon of liquers, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested — 14 5 10 — 14 9 2
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirits 10 11 3 10 12 3 10 13 9 10 14 9

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

9. Wines (Customs)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the duties of customs charged on wines under paragraph (a) and paragraph (c) of subsection (1) of section three of the Finance (No. 2) Act, 1939, shall respectively be charged at the rates set out in Part I and Part II of the following Table, and the duty charged under paragraph (b) of that subsection on wine not exceeding twenty-seven degrees of proof spirit and being an Empire product shall be calculated accordingly.

pounds ten shillings and tenpence per gallon computed at proof.

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

8. Spirits (Customs)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the duties of customs charged on spirits of the descriptions set out in the first column of the following Table by Section three of the Finance Act, 1920, in addition to the duties specified in Part II of the First Schedule to that Act. Shall—

  1. (a) in the case of spirits being Empire products, be charged at the rates shown in the second column of that Table; and
  2. (b) in the case of spirits not being Empire products, be charged at the rates shown in the third column of that Table.

TABLE
PART I
Wines not being Empire Products
Description of Wine. Rate of duty per gallon.
£ s. d.
Not exceeding 25 degrees proof spirit 1 5 0
Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit 2 10 0
For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty 0 4 2
Sparkling, an additional duty 0 12 6
Still, in bottle, an additional duty 0 2 6
PART II
Wines being Empire Products
Description of Wine. Rate of duty per gallon.
£ s. d.
Exceeding 27 degrees proof spirit and not exceeding 42 degrees proof spirit 2 0 0
For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty 0 3 4
Sparkling, an additional duty 0 12 6
Still, in bottle, an additional duty 0 1 6

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

10. Sweets (Excise)

Resolved: That, as from the seventh day of April, nineteen hundred and forty-eight, the duty of excise on sweets charged under section six of the Finance Act, 1927, shall be charged at the rates set out in the following Table.

TABLE
Description of Sweets. Rate of duty per gallon.
£ s. d.
Not exceeding 27 degrees proof spirit 1 2 6
Exceeding 27 degrees proof spirit 1 10 5
Sparkling, an additional duty 0 6 0

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

11. Key Industry Duty (Customs)

Resolved: That duties of customs chargeable under Part I of the Safeguarding of Industries Act, 1921, for a period expiring on the nineteenth day of August, nineteen hundred and forty-eight, shall continue to be chargeable for a further period of three years from the said day.

12. Preferential rates of duties on Tractors and Cycles (Customs)

Resolved: That the Treasury, having regard to the terms of the Geneva Agreement on Tariffs and Trade for the time being in force, shall have power by order from time to time to vary the rates of duties of customs on agricultural tractors (not being track-laying tractors), motor bicycles and motor tricycles, being Empire goods.

13. Preferential rates of silk duties (Customs)

Resolved: That the Treasury, having regard to the terms of the Geneva Agreement on Tariffs and Trade for the time being in force, shall have power by order from time to time to vary the rates of the duties of customs on articles of apparel of, silk or artificial silk, being Empire products.

14. Rice in the Husk (Customs)

Resolved: That in section eight of the Finance Act, 1935 (which charges an Ottawa duty on rice in the husk) the proviso to subsection (1) (which affects the duration of that duty) shall cease to have effect

15. Patent Leather (Customs)

Resolved: That in section six of the Finance Act, 1934 (which imposes an Ottawa duty on certain patent leather) the proviso to subsection (2) (which affects the duration of that duty) shall cease to have effect.

16. Table Waters (Customs)

Resolved: That, as from the first day of May, nineteen hundred and forty-eight, the duties of customs chargeable on table waters shall cease.

17. Table Waters (Excise)

Resolved: That, as from the first day of May, nineteen hundred and forty-eight,—

  1. (a) the duties of excise on table waters, and
  2. (b) the duties of excise on licences to be taken out annually by persons who sell table waters,
shall cease.

18. Pool Betting Duty (Excise)

Resolved: That, as respects bets (other than bets made by means of a totalisator set up on a dog racecourse which is a track in respect of which a licence granted under Part I of the Betting and Lotteries Act, 1934, is for the time being in force) made, whether before or after the passing of this Resolution, by reference to any event taking place after the passing of this Resolution—

  1. (a) section six of the Finance (No. 2) Act, 1947, shall have effect as if in subsection (1) thereof for the words 'ten per cent.' there were substituted the words 'twenty per cent.'; and
  2. (b) without prejudice to the definition of pool betting contained in the said section six, bets shall be deemed for the purposes of that section and of the Fifth Schedule to the said Act to be made by way of pool betting whenever a number of persons make bets on terms that the winnings of such of 87 those persons as are winners shall be, or shall include, an amount (not determined by reference to the stake-money paid or agreed to be paid by those persons) which is divisible in any proportions among such of those persons as are winners.
For the purposes of this Resolution, the expressions 'bet' and 'totalisator' have the same meaning as in the said section six. And it is hereby declared that it is expedient in the public interest that this Resolution

TABLE
For a course where the public is admitted to A licence authorizing the bookmaker to carry on bookmaking in Amount of duty on the licence.
1. 2. 3. 4.
A single enclosure The enclosure £12
Two enclosures and no more. The cheaper enclosure £6 Where there are to be more races than eight at the meeting an additional amount of one quarter of the amount in the third column for each two races in excess of eight; where there is to be an odd number of races the additional amount shall be the same as for the next higher even number.
The dearer enclosure £24
The cheapest enclosure £6
More than two enclosures. The cheapest but one enclosure £18
Any other enclosure £48

20. Exemption from Entertainments Duty (Excise)

Resolved: That entertainments duty shall not be charged on payments for admission to any entertainment held on or after the first day of May, nineteen hundred and forty-eight, as respects which the Commissioners of Customs and Excise are satisfied—

  1. (a) that the entertainment is held in a building in a rural parish within the meaning of the Local Government Act, 1933, with a population not exceeding two thousand or with a population not exceeding sixty-four to the square mile; and
  2. (b) that the seating capacity of the building is not for more than two hundred persons,
and this Resolution shall have effect in Scotland with the substitution, for the reference to a rural parish within the meaning of the Local Government Act, 1933, of a reference to a small burgh within the meaning of the Local Government (Scotland) Act, 1947, or a landward parish or the landward part of a parish which is partly landward and partly burghal. In this Resolution references to buildings do not include references to buildings not attached to permanent foundations. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the

should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

19. Bookmakers' Licence Duty (Excise)

Resolved: That a duty of excise of an amount determined in accordance with the following Table shall be charged on a licence to be taken out, on the occasion of a dog race-meeting on a course where there is a totalisator, to carry on bookmaking at the meeting.

provisions of the Provisional Collection of Taxes Act, 1913.

21. Reduced rates of Entertainments Duty for stage plays, etc. (Excise)

Resolved: That as respects any payment for admission to any entertainment held on or after the thirtieth day of May, nineteen hundred and forty-eight, Section six of the Finance Act, 1943, shall have effect as if for the rates set out in Part I of the Fifth Schedule to that Act there were substituted the rates set out in the following Table:

TABLE
Amount of Payment. Rate of duty.
Where the amount of the payment, excluding the amount of duty,—
exceeds 1s. and does not exceed 1s. 5d. 1d.
exceeds 1s. 5d. 1d. for the first 1s. 5d. and 1d. for every 5d. or part of 5d. over 1s. 5d.

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

22. Mechanically Propelled Vehicles Duty (Receptacles on vehicles)

Resolved: That the weight of a receptacle shall not be exempt from inclusion under proviso (b) to subsection (1) of section seven of the Finance Act, 1937, in the unladen weight of a goods vehicle by reason that it is constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein, unless it is shown that it is from time to time actually used for that purpose in the ordinary course of business, but the weight of a receptacle shall not be included in the unladen weight of a goods vehicle under that section if it is specially constructed or specially adapted for carrying livestock and is used solely as follows, that is to say, for carrying livestock or, on a journey the main purpose of which is the carriage of livestock, or on the way to the loading point or returning from the discharging point on such a journey, for carrying agricultural produce or agricultural requisites.

Forward to