HC Deb 28 June 1928 vol 219 c717W

asked the Chancellor of the Exchequer what is the loss to the revenue involved in the allowance made to brewers of 6 per cent. in respect of such accidental loss and waste as arises in the brewing of beer under the Inland Revenue Act, 1880, Section 13 (b); and whether, as approximately 65 per cent. of the beer brewed in Great Britain is produced by under 5 per cent. of the firms engaged in the trade, and in view of the concentration of the trade and improved methods of brewing, he intends to reduce this allowance?


I have no reason to suppose that on an all-round average, the statutory allowance for waste in the course of brewing involves at the present time any loss to the revenue. As at present advised, therefore I do not propose to adopt the suggestion made in the second part of the question.