HC Deb 26 March 1925 vol 182 cc654-5W
Colonel DAY

asked the Chancellor of the Exchequer what Customs Duties and what Excise Duties, if any, were levied upon perfumery and spirits for the manufacture of perfumery in each year from 1913 onwards; and what were, in each of the years, the total Exchequer receipts from the Customs and Excise Duties on these commodities?

Mr. CHURCHILL

The rates of Customs Duty on imported perfumed spirits and the net yield of such duties from 1913 onwards, together with the net yield of duty on imported perfumery containing spirits from 1920, are shown below. Perfumed spirits for home consumption are made in this country with duty-paid spirits, and as such spirits pass out of Revenue charge on payment of the duty, no official information is available as to the quantities used for making perfumery. The rates of duty on home-made spirits for the years in question are included below.

Year. Net Yield of Customs Duty. Customs Duty.
On Perfumed Spirits. On Perfumery containing Spirits (b). On Perfumed Spirits imported in bottle. Per liquid gallon (a). Excise duty on Homemade Spirits, per proof gallon (a).
£ £ £ s. d £ s.d.
1913 46,627 —
1914 25,605 —
1915 12,170 — 1 1 5 0 14 9
1916 13,799 —
1917 9,130 —
1918 15,871 — Spirit duty increased as from 23rd April, 1918.
2 9 4 1 10 0
Spirit duty increased as from 1st May, 1919.
4 1 2 2 10 0
1919 35,872 — Preferential duty introduced as from 1st Sept., 1919.
Full. Preferential.
£ s. d. £ s. d.
4 5 2 4 1 2 2 10 0
1920 55,474 12,301
1921 42,093 10,599
1922 67,790 17,034 Spirit duty increased as from 20th April, 1920.
1923(c) 84,022 8,194 6 1 0 5 17 0 3 12 6
1924 106,248 6,997
NOTES.—(a) Under the Immature Spirits (Restriction) Act, 1915, the above rates are increased as from the 18th May, 1915, in respect of spirits which have not been warehoused for three years and upwards, as follows:—

— Imported Perfumed Spirits per liquid gallon. Home-made Spirits per proof gallon.
s. d. s. d.
Spirits warehoused for 2 years and less than 3 years. 1 7 1 0
Spirits not warehoused or warehoused less than 2 years. 2 5 1 6
(b) Duty charged under Section 7 (1) of the Finance Act, 1901. Prior to 1920 the net receipts in respect of articles grouped under this heading are not available.
(c) As from 1st April, 1923, the figures relate to Great Britain and Northern Ireland only.