HC Deb 07 March 1911 vol 22 cc1164-5W
Sir HENRY KIMBER

asked the Chancellor of the Exchequer whether, having regard to the difficulties which have developed, the trouble occasioned, and the expense incurred in endeavouring to ascertain the licence value of hotels, and seeing that the rateable value of modem hotels has no certain relation to the amount of exciseable liquors sold in the establishment, he will reconsider the propriety of assessing hotels for licensing purposes on the same principle as he adopted for clubs, that is, on the actual sales or purchases of liquors in the establishment?

Mr. LLOYD GEORGE

I must refer the hon. Member to an answer which my right hon. Friend the Secretary to the Treasury gave to the hon. Member for Norwich on my behalf on the 21st February, to the effect that I could not propose any alteration of the principles on which the Liquor Licence Duties are based, until the process of ascertaining Annual Licence Values in pursuance of Section 44 of the Finance (1909–10) Act, 1910, is completed. That system was strongly urged upon me, and I adopted it, after full consideration and discussion, in preference to the alternative system suggested in the question. The determination of these "Annual Licence Values" in the case of hotels is being completed with all possible despatch, and I hope that the final liability in respect of all licences will very shortly be determined.

Mr. ROYDS

asked the Chancellor of the Exchequer whether, notwithstanding that the basis for the purpose of assessment for Mineral Rights Duty for the financial year ending 31st March, 1910, is the amount of rent paid by the working lessees in the last working year ending 30th September, 1909, no claim is in fact made for duty on minerals worked prior to 1st April, 1910, and whether payment of Mineral Rights Duty under Section 20 of the Finance (1909–10) Act, 1910, made on this basis would be accepted by the Commissioners as payment of all Mineral Rights Duty for the financial year ending 31st March, 1910, and release the lessor and his estate in case of his death from any claim for Mineral Rights Duty on the rental value of minerals worked up to 31st March, 1910?

Mr. LLOYD GEORGE

The reply to both parts of the hon. Member's question is in the negative.