HC Deb 12 May 1938 vol 335 c1731W
Sir G. Mitcheson

asked the Chancellor of the Exchequer whether, despite the changes announced in the Budget, power alcohol will continue to receive in effect an allowance of 8¾d. per gallon; and, if so, what are the reasons for continuing this allowance?

Sir J. Simon

An allowance of 5d. per proof gallon is payable under Section 15 of the Finance Act, 1921, in respect of home-produced spirits used in the manufacture of industrial methylated spirits, power methylated spirits and spirits used duty-free in arts and manufactures under Section 8 of the Finance Act, 1902, and this allowance is not affected by the changes proposed in my Budget statement; as at present advised, I am not satisfied that grounds for introducing amending legislation exist.