HC Deb 17 June 1925 vol 185 c546W

asked the Financial Secretary to the Treasury what remission of duty, or drawback, is paid to exporters of potable spirits; under what authority it is allowed; and what was the total sum so paid in the financial years 1913–14, 1920–21 and 1924–25, respectively?


British plain spirits and imported spirits pay no duty when deposited in warehouse and exported there from under the authority of Section 81 of the Spirits Act, 1880, and Sections 39 and 97 of the Customs Consolidation Act, 1876. In the case of British compounded spirits refund of duty is allowed by way of drawback on deposit in warehouse for exportation under the authority of Section 95 of the Spirits Act, 1880. Separate particulars are not available as to the amount of drawback paid on potable spirits exported during the years in question.