HC Deb 16 March 1950 vol 472 cc68-9W
59. Sir P. Macdonald

asked the Chancellor of the Exchequer whether he is aware that the present import duty on rum is equivalent to approximately 16 times the value of that product; to what extent this high rate of duty is imposed for the purposes of producing revenue; and to what extent with a view to reducing consumption.

Mr. Jay

The import duty on rum is related to the rates of Customs and Excise duty on other kinds of spirits. The proportion between duty and value depends upon what is taken as representing value. But it is certainly not true that the duty is 16 times what rum would otherwise be sold for to the public.