CUSTOMS AND EXCISE

HC Deb 17 April 1956 vol 551 cc889-91

1. Tobacco

Motion made, That—

1. (a) as from the eighteenth day of April, nineteen hundred and fifty-six, the duties of customs and excise chargeable on tobacco under section three of the Finance Act, 1947, shall be charged at the increased rates set out, as respects duties of customs, in the first of the following Tables, and as respects duties of excise, in the second of those Tables;
2. (b) as respects tobacco on which there have been paid duties of customs or excise at the said increased rates drawback shall be allowed at the rates set out in the third of the following Tables.

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.

TABLE I
Customs Duties
Description of Tobacco	Rates of duty per pound
Full rates	Preferential rates
Tobacco unmanufactured—	£	s.	d.	£	s.	d.
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
unstripped	3	1	2	2	19	7½
stripped	3	1	2½	2	19	7⅞
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
unstripped	3	2	2	3	0	5½
stripped	3	2	2½	3	0	5⅞
Tobacco manufactured, viz.:—
Cigars	3	11	1	3	8	1⅝
Gigarettes	3	6	8	3	4	3½
Cavendish or Negro-head	3	5	8	3	3	5
Cavendish or Negro-head manufactured in bond	3	3	8	3	1	8½
Other manufactured tobacco	3	3	11	3	1	11½
Snuff—
containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	3	3	2	3	1	3⅞
containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof	3	5	8	3	3	5

—[Mr. H. Macmillan.]

The CHAIRMAN put the Question thereupon forthwith, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions).

Question agreed to.

The CHAIRMAN then proceeded successively to put forthwith the Question on each further Motion made by a Minister of the Crown, save the last Motion.

2. Strengthened cider and perry

Motion made, and Question, That for the purposes of the excise Acts cider or perry of fifteen degrees of proof or greater strength shall on or after the eighteenth day of April, nineteen hundred and fifty-six, be treated as sweets unless it has undergone no other process than a single process of fermentation, was made from apple or pear juice which at the beginning of that process was in its natural state, and contains no ethyl alcohol derived from other materials; except that—

1. (a) an excise licence shall not be required before the twenty-fifth day of April, nineteen hundred and fifty-six, for the making for sale or rendering sparkling of any cider or perry which is treated as sweets by virtue of this Resolution, nor before the eighteenth day of July, nineteen hundred and fifty-six, for the dealing wholesale by any person in any such cider or perry which he or a predecessor in his business has acquired or ordered before the said eighteenth day of April; and
2. (b) an excise licence extending to sweets shall not be required before the said eighteenth day of July for the selling by retail or keeping on any premises by any person of any such cider or perry which he or a predecessor in his business has ordered before the said eighteenth day of April.

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.—[Mr. H. Macmillan.] put and agreed to.