Sir F. HALLasked the President of the Board of Trade whether he is aware that 396W the present duty on spirit adds so heavily to the cost of certain manufactured articles, especially those in which it forms the basis of the manufacture, as to render it impossible for British manufacturers to compete with Germany, having regard to the relatively low cost of spirit in that country; and whether he will consider the advisability of modifying the duty in such cases and to that extent enable the British home trade to compete with German imports?
§ Mr. BALDWINMethylated spirit, which is free of duty when made in this country, is allowed in the manufacture of a large number of articles in which the use of spirit is required by British manufacturers. In addition, pure spirit is, under certain conditions, allowed to be used by them free of duty in arts or manufactures under the provisions of Section 8 of the Finance Act, 1902. As at present advised, I do not think that any alteration of the law is called for, but if the hon. and gallant Member has any particular manufacture in mind, and will put before me the case, I will consider it. Where imported articles contain spirit they are, of course, charged on importation with the full Spirit Duty.