§ Mr. JOHN DENNISasked the Chancellor of the Exchequer if he is aware that, although no Excise Duty is payable on wines and spirits consumed at sea, passengers on vessels are invariably charged the same rates as are paid on shore; and 1927W whether he will consider the advisability of extending the Wines and Spirits Tax to cover all such liquors sold on board passenger ships?
§ Mr. BALDWINPassenger ships running between one port in the United Kingdom and another already pay duty upon all wines and spirits consumed on board. As regards vessels sailing to foreign ports, the hon. Member's proposal could only be applied to those of British nationality, and I am not prepared to adopt it.