HC Deb 10 February 1913 vol 48 c496W
Mr. KING

asked the Chancellor of the Exchequer whether he is aware that foreign chemical products, essential to certain British industries, are compounded of 40 per cent. alcohol, which cannot be profitably disengaged from the product if imported; that such products are charged duty at the same rate as beverages containing a similar percentage of alcohol; and whether, in view of the disadvantage suffered by certain British industries, notably the electrical industry, in consequence of the duty which was originally fixed with regard to quite different articles, he will consider the propriety of altering in the forthcoming Budget the duties payable on articles of manufacture containing alcohol?

Mr. LLOYD GEORGE

Under Section 7 (1) of the Finance Act, 1901, imported articles containing alcohol are charged with Customs Duty at the rate applicable to the alcohol used in their manufacture or preparation. I do not know what is the particular disadvantage referred to in the question, but if the facts are placed before me I will consider them.

Forward to