§ Mr. GEORGE HARDYasked the Chancellor of the Exchequer whether the annual value on which charges are levied is the rateable value at which wine and spirit merchants are at present assessed for poor and local rates?
§ Mr. LLOYD-GEORGEI presume that my hon. Friend refers to the proposed charges of Licence Duty under the Finance Bill. Where the Licence Duty is charged according to a scale based upon annual value the amount of duty payable is determined, under the Excise Acts, by reference to the full annual value of the licensed premises.