§ Major NALLasked the Chancellor of the Exchequer whether he is aware that, whilst the duty on a barrel of lower gravity beer is 19s., the duty on the same quantity of soda water is 24s., and that, as a result of dual taxation, the consumer 418W pays more for a pint of mineral water than a pint of beer; and whether he will adjust this?
Mr. CHAMBERLAINThe rate of beer duty referred to by the hon. and gallant Member applied to beer of a gravity of 1015°, which will pay a duty of 27s. under my Budget proposals. I need hardly remind the hon. and gallant Member that there is very little beer consumed of such a low gravity.