§ Mr. HOGGEasked the Chancellor of the Exchequer whether his attention has been drawn to the large increase in the manufacture of lemonade powders; and whether, in view of the duty charged on all aerated water manufacturers, he proposes to deal in any way with this anomaly?
Mr. CHAMBERLAINThe answer to the first part of the question is in the2180W negative. As regards the second part, I would remind the hon. Member that aerated waters are liable to duty on sale only, and are then liable whether made from lemonade powders or from other materials. Aerated waters made in a private household for domestic consumption, and not for sale, are not liable to duty, and beverages made by the use of lemonade powders have no special advantage in this respect. In the circumstances, it is not proposed to take any action.