§ Mr. LOUGHasked the Chancellor of the Exchequer if he will say at what dates the increased duties of Customs and Excise referred to in Clauses 1 and 2 of the Finance Bill came into operation; what was the extent of the increases; what was the total revenue, if any, of the former duties collected on each article in the last completed year before the tax was increased; and what was the amount of revenue produced by each of these duties in each financial year since they were increased up to 31st March, 1917?
§ Mr. BONAR LAWThe dates when the increased duties of Customs and Excise 539W referred to in Clauses 1 and 2 of the Finance Bill came into operation; the extent of the increases; the revenue derived from the former duties in the last financial year before they were increased, i.e.,1914–15; and the revenue produced by the duties in force in the financial years; 1915–16 and 1916–17:
CLAUSE 1. Article. Date of Increase of Duty. Extent of Increase of Duty. Revenue produced by the Duties in force in each of the following years. 1914–15. 1915–16. †l916–17. £ £ £ Tea 22 Sept., 1915 From 8d. to 1s. the lb. *8,627,858 13,962,210 14,314,762 Dried Fruit (except Currants) 22 Sept., 1915 From 7s, to 10s. 6d. the cwt. 335,933 477,039 436,587 Motor Spirit 22 Sept., 1915 From 3d. to 6d. the gall. 944,648 1,760,965 1,923,827 New Import Duties, i.e., Motor Cars, Motor Cycles, parts and accessories 29 Sept., 1915 — — 540,610 213,729 Musical Instruments, parts and accessories. 29 Sept., 1915 33⅓ per cent. ad valorem — 74,007 66,373 Clocks, Watches and parts thereof 29 Sept., 1915 — — 243,572 456,862 Cinematograph Films — Blank Film 29 Sept., 1915 The linear foot of the standard width of 1⅜in., ⅓d. — 98,889 10,210 Positives 29 Sept., 1915 The linear foot of the standard width of 1⅜in., 1d. — 58,966 89,215 Negatives 29 Sept., 1915 The linear foot of the standard width of 1⅜in., 5d. — 26,287 69,919 * The Duty on Tea was increased from 5d. to 8d. the lb. on 18th November, 1914. †The figures for 1916–17 are subject to correction. CLAUSE 2.
The additional duties referred to in this Clause—namely, on motor spirit and patent medicine labels—came into effect on 22nd September and 20th October, 1915, respectively, and were equal to the then existing duties.
The yield of these duties in 1914–15, the last completed financial year before the increase of the duties; in 1915–16, the year of change; and in 1916–17, since the increase of duties, was as follows:
— 1914–15. 1915–16. 1916–17. £ £ £ Motor Spirit 19,734 32,152 52,947 Patent Medicine labels 333,777 627,454 732,943