HC Deb 20 July 1910 vol 19 cc1391-2W

asked the Chancellor of the Exchequer whether his attention has been called to the fact that certain local Excise authorities are refusing the exemption or reduction granted under Section 3 (Provisions applicable to retailers on licences) of the Schedule to the Finance Act, 1910, on the ground that the hotel is not closed during any part of the year; and will he see that the exemption or reduction referred to in the Schedule is extended to hotels, bonâ fide used as such, situated in towns which visitors resort to only during certain seasons of the year?


The decision on claims for a reduction of Licence Duty in the case of seasonal hotels, under paragraph 3 of the Provisions applicable to retailers' on-licences in the First Schedule to the Finance (1909–10) Act, 1910, rests, not with the local Excise officers, but with the Commissioners of Customs and Excise; and I can assure the hon. Member that all such claims will receive careful consideration in accordance with the provisions of the Act.