HC Deb 25 July 1938 vol 338 c2723W
Major Procter

asked the Chancellor of the Exchequer whether he can state the total amount paid to the producers of power and industrial alcohol in respect of the allowance of 8¾d. per proof gallon during the last financial year, and the estimated amount so payable in the financial year 1938–39?

Sir J. Simon

The total amount paid during the financial year 1937–38 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, was £933,000. As regards 1938–39, the amount may exceed £1,000,000. I would point out that the statutory rate of the allowance is 5d. per proof gallon and that it is payable to the methylator in the case of power methylated spirits and industrial methylated spirits, and to the authorised user of the spirits in the case of spirits received under the Finance Act of 1902.