HC Deb 26 June 1911 vol 27 cc361-2W

asked the Chancellor whether his attention has been called to the cases of hotel-keepers in the Highlands who, having built large additions to their premises for the benefit of the tourist traffic, find their licence duty greatly increased under the new Finance Act whilst the sale of liquor has in most cases considerably diminished; and, seeing that these premises and expensive furniture appertaining thereto remain unproductive for at least eight months in the year, can he see his way to introduce some amendment of the Act such as will admit of Licence Duty being charged according to consumption of liquor in the case of hotels which are open during the summer months only?


My hon. Friend is presumably referring to what are known as "seasonal hotels," as to which a liberal concession was given under the Finance (1909-10) Act, 1910. I am not at present prepared to alter the system of taxation then started, but if my hon. Friend has in mind any particular cases which he thinks involve hardship I will consider them.