§ Mr. Ellis Smith
asked the Financial Secretary to the Treasury whether he can 1141W state the estimated amounts in customs and excise revenue per head of the population for the year ended March, 1938, in respect of food, drink, and tobacco?
§ Captain Wallace
The estimated amounts of taxation in Customs and Excise revenue per head of the population of Great Britain for the year ended the 31st March, 1938, in respect of food, drink and tobacco were as follow:
£ s. d. Food (including tea, coffee and cocoa) 18 0 Drink (alcoholic liquors, table waters and fruit juices) 2 8 2 Tobacco 1 15 4
The Excise duties incidental to the manufacture and retail of articles included in the above-mentioned categories have been taken into account in framing these estimates. Items falling under Group B (namely feeding-stuffs for animals) of Class I of the Official Trade Accounts have been excluded. Some of the items in other groups in this class (e.g., wheat, barley, oats) have been included in full, although an unknown quantity is used as feeding-stuffs for animals.