HC Deb 06 December 1938 vol 342 cc1008-9W
Major Procter

asked the Financial Secretary to the Treasury whether methyl alcohol produced from coal is used in the manufacture of power methylated spirits in this country; and, if so, whether it is charged to duty under the Finance Act, 1938?

Captain Wallace

Methyl alcohol produced indirectly from coal, so purified or prepared as to be spirits under Section 133 of the Spirits Act, 1880, is used in the manufacture of power methylated spirits in this country and is charged to duty under Section 3 of the Finance Act, 1938.

Major Procter

asked the Chancellor of the Exchequer whether he will state the cost to the Treasury of the allowance of 8¾d. per absolute gallon paid on power and industrial alcohol during the financial years ended 31st March, 1922, 1934, 1935, 1936, 1937, and 1938, respectively?

Sir J. Simon

The amounts paid during each of the financial years in question on account of the allowance of 5d. per proof gallon payable in respect of power methylated spirits, industrial methylated spirits and spirits used duty-free in arts and manufactures under Section 8 of the Finance Act, 1902, were as follow:

1921–22 80,000
1933–34 563,000
1934–35 568,000
1935–36 677,000
1936–37 743,000
1937–38 933,000