§ Lieut. - Commander KENWORTHYasked the Chancellor of the Exchequer what Customs duties and what Excise duties, if any, were levied upon sugar, molasses, and other sweetening materials in each year from 1913 onwards; and what were, in each of these years, the total Exchequer receipts under each of these various heads?
Mr. GUINNESSThe information required by the hon. and gallant Member is contained in the following tables:
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RATES of Customs and Excise Duties levied upon Sugar, Molasses, Glucose and Saccharin in each year from 1913 to 1924. — Unit of Quantity. Customs. Excise. From 1st Jan., 1913, to 21st Sept., 1915. From 22nd Sept., 1915, to 4th April, 1916. From 5th April, 1916, to 22nd April, 1918. From 23rd April, 1918, to 31st Aug., 1919. From 1st Sept., 1919, to 29th April, 1924. From 30th April, 1924. From 1st Jan., 1913, to 21st Sept., 1915. From 22nd Sept., 1915, to 4th April, 1916. From 5th April, 1916, to 22nd April, 1918. From 23rd April, 1918, to 29th April, 1924.* From 30th April, 1924. Full. Preferential. Full. Preferential. s. d. s. d. s. d. £ s. d. £ s. d. s. d. s. d. s. d. s. d. £ s. d. s. d. Sugar of polarisation exceeding 98°. cwt. 1 10 9 4 14 0 1 5 8 1 5 8 Five-sixths of full rate. 11 8 Five-sixths of full rate. — 7 0 11 8 1 3 4 Five-sixths of full Customs rates. Sugar of a polarisation not exceeding 76° with proportionate rates for Sugar polarising between 76° and 98°. cwt. 0 10 4 6 6 9 0 12 4 0 12 4 5 7 — 3 4 5 7 0 11 2 Glucose, Solid cwt. 1 9 5 11 8 10½ 0 16 3 0 16 3 7 5 1 2 5 11 8 10½ 0 16 3 6 2 Glucose, Liquid cwt. 0 10 4 3 6 4½ 0 11 8 0 11 8 5 4 0 10 4 3 6 4½ 0 11 8 4 5 Molasses containing 70% or more of sweetening matter. cwt. 1 2 5 11 8 10½ 0 16 3 0 16 3 7 5 — 4 5 7 4½ 0 13 6 Five-Sixths of full Customs rates. Molasses containing less than 70% and more than 50% of sweetening matter. cwt. 0 10 4 3 6 4½ 0 11 8 0 11 8 5 4 — 3 2 5 3½ 0 9 8 Molasses containing not more than 50% of sweetening matter. cwt. 0 5 2 1 3 1½ 0 5 8½ 0 5 8½ 2 7 — 1 7 2 7½ 0 4 9½ Saccharin ounce 0 7 3 0 4 6 0 8 3 0 8 3 3 9 0 7 3 0 4 6 0 8 3 3 1 * From 1st September, 1919, to 29th April, 1924, these rates were reduced by one-sixth. NOTE.—From 20th July, 1922, the duties on Sugar and Molasses made from home-grown beet were repealed.
STATEMENT showing the net amount of Customs and Excise revenue collected on sugar, molasses, glucose, saccharin and articles containing sugar or other sweetening matter during each of the calendar years, 1913 to 1924. Years. Sugar. Molasses. Glucose. Saccharin. Articles containing Sugar. £ £ £ £ £ 1913 Customs … … 2,977,280 67,031 64,997 35,970 72,968 Excise … … — — 56,856 — — 1914 Customs … … 2,887,771 67,163 54,579 47,235 66,899 Excise … … — — 61,541 — — 1915 Customs … … 5,817,747 143,052 125,863 67,660 167,826 Excise … … 2,034 — 111,630 — — 1916 Customs … … 16,114,509 453,775 386,747 89,454 402,195 Excise … … 11,415 — 349,140 — — 1917 Customs … … 13,663,070 903,316 320,265 112,984 411,294 Excise … … 81 155 343,081 13,431 — 1918 Customs … … 19,366,011 1,463,294 237,650 689,410 861,030 Excise … … — — 378,774 565,583 — 1919 Customs … … 35,097,493 1,652,275 818,374 119,653 1,933,031 Excise … … — — 664,370 256,205 — 1920 Customs … … 26,688,070 1,316,752 658,297 5,492 1,470,427 Excise … … 16,804 — 672,080 681,740 — 1921 Customs … … 32,705,289 769,006 670,920 1,270 1,260,504 Excise … … 71,666 — 505,034 212,371 — 1922 Customs … … 38,205,392 737,489 636,937 457 1,399,875 Excise … … 73,088 75 617,116 142,194 — 1923* Customs … … 34,316,904 745,278 490,815 1,977 1,475,437 Excise … … Dedt. 161† 4 780,819 165,805 — 1924 Customs … … 21,731,223 454,452 288,694 699 1,062,369 Excise … … Dedt. 63† — 523,246 95,922 — * As from 1st April, 1923, the figures relate to Great Britain and Northern Ireland only. † Excess of repayments.