HC Deb 21 June 1921 vol 143 cc1124-5W

asked the Chancellor of the Exchequer whether he is aware that the heavy spirit duty proves a serious handicap to manufacturers using spirit for trade purposes and has caused a heavy falling off in sales; that the duty at the present time is 74s. per gallon of new spirit, although the cost of the spirit itself is only 3s. 10d. per gallon; and that the duty in 1914 was only 14s. 9d.; and whether he can arrange for some concession to be made in the case of spirit used for trade purposes only, thus providing work for many workers, both male and female, in the perfumery and similar trades who are now unemployed on account of the stagnation of trade due to prohibitive selling prices on account of such duty?


I gather that my hon. Friend is asking that spirits used in the manufacture of perfumes and similar articles should receive the same treatment as that accorded under the law to spirits used in medical preparations or for scientific purposes. An Amendment to this effect was moved in connection with the Finance Bill of last year and was subsequently withdrawn, and I see no reason to modify the decision then taken.