§ Mr. GEORGE YOUNGERasked the Chancellor of the Exchequer whether any concession has been promised to Ireland on the valuation upon which Licence Duty is to be charged previous to the completion of the register of annual licence values; and, if so, whether he will state the particulars?
§ Mr. LLOYD GEORGEFor the purpose of the duties charged by the recent Finance Act on licences for the sale of intoxicating liquors where the duties depend upon the annual value of the premises, it is provided that the annual value is to be determined in the same manner and subject to the same conditions (including, as respects licensed premises in Ireland, the provisions of Sub-section (7) of Section 43 of the Inland Revenue Act, 1880) as the annual value of premises is determined for the purpose of a publican's licence. This Sub-section, which previously applied to public-houses only, provides that in the case of premises in Ireland to which740W Griffith's valuation applies, the value shall not exceed the amount of value assigned thereto in that valuation, with the addition of 20 per cent. of such amount. When this Sub-section was introduced in 1880, Mr. Gladstone said that "what was proposed was only that there should he given power to the authorities in certain cases, according to the merits of each case, to add an amount to Griffith's valuation which should in no instance go beyond 20 per cent.," and it was not intended that the addition should in all cases be 20 per cent. I have instructed the Commissioners of Customs and Excise that the present system—namely, Griffith's valuation plus 20 per cent.—is to be continued in the case of premises in Ireland which are of an annual value of £50 or less, but that where the annual value according to Griffith's valuation exceeds £50 the annual value for the purpose of the Licence Duties is to be calculated according to that valuation, with the addition of 5 per cent.