§ Lord O'HAGANasked Her Majesty's Government:
What is the cost of collection of the £50,000 received from the tax on sales of farmhouse cider in the year ended 31st March 1978; and how they justify this expense.
§ Baroness BIRKThe cost of collection of the duty on sales of farmhouse cider cannot be isolated from the cost of administering the duties on alcoholic liquors as a whole. There is, however, no evidence to suggest that duty on farmhouse cider is more expensive to collect than that on cider produced by commercial producers.