§ Mr. GEORGE HARDYasked 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. HOBHOUSEI 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.