HC Deb 12 May 1909 vol 4 cc1984-6W
Sir GEORGE FARDELL

asked the Chancellor of the Exchequer if he will state the amount of duty at present paid by a grocer who sells spirits, beer, and wine, both retail and wholesale, under off-licences, and the amount it is proposed he should pay under the new Excise licences, specifying the respective cost of each licence in both cases?

Mr. LLOYD-GEORGE

The amounts of duty at present paid by a grocer who sells spirits, wine and beer by retail and wholesale varies considerably in the three parts of the United Kingdom. The amounts that it is proposed that he shall pay under the new Excise licences are uniform throughout the United Kingdom.

The cost of each of the licences respectively is as follows:—

PROPOSED RATES FOR UNITED KINGDOM.
Wholesale Licences. Retail Licences.
Annual value under £30. Annual value, £30 and under £50. Annual value, £50 and under £100. Annual value, £100 or above.
£ s. d. £ s. d. £ s. d. £ s. d. £ s. d.
Spirits 15 15 0 14 0 0 20 0 0 30 0 0 50 0 0
Wine 10 10 0 3 10 0 5 0 0 7 0 0 10 0 0
Beer 10 10 0 3 10 0 5 0 0 7 0 0 10 0 0