HC Deb 03 August 1910 vol 19 c2720W

asked whether the sixpence in the pound that clubs have to pay upon the purchases of intoxicating liquors has to be paid on the amount paid for the liquor plus the duty, or only upon the value of it minus the duty?


In ordinary circumstances intoxicating liquors are purchased at a price which includes the duty paid thereon, and where, as occasionally happens, they are purchased at a price as between vendor and purchaser which is declared to be subject to the payment of duty by the purchaser, they cannot be delivered until the duty has been paid. Accordingly the duty in all cases forms part of the price of liquors delivered to a club, and is included in the statement of the purchases delivered by the club for the purpose of the charge of duty at 6d. in the pound.