§ Mr. JOHN WALSHasked the Secretary to the Treasury, with reference to the amended definition of beer contained in Section 8 of the Finance Act, 1914 (Session 2), if he will state what beer or substitute for beer, if any, formerly regarded as beer is excluded by the amended definition; whether a private brewer, liable to Beer Duty, who brewed beer of an original gravity of 1,017 degrees but containing only 2 per cent, of proof spirit, would be charged with Beer Duty in respect of the materials used in the production of such beer; whether a grocer who sold a substitute for beer, formerly regarded as beer if containing 3 per cent, of proof spirit, which, on analysis of a sample thereof at any time is found to be of an original gravity of 1,017 degrees but not to contain more than 2 per cent. of proof spirit, would be considered to be selling beer; and whether a grocer who sold a substitute for beer, found to be of an original gravity of 1,015 degrees but containing 3 per cent. of proof spirit, would be considered to be selling beer?
§ Mr. MONTAGUThe answer to the first part of the question is that Section 8 of the Finance Act, 1914 (Session 2), excludes such beer as comes within the definition of "beer" in the Inland Revenue Act of 1880, if brewed elsewhere than on the licensed premises of a brewer for sale, and if of an orignal gravity not exceeding 1,016 degrees and containing not more than 2 per cent, of proof spirit. The Section 621W does not exclude any substitute for beer which was formerly regarded as beer. The answer to the other parts of the question is in the affirmative.