Beer Duty.

Oral Answers to Questions — National Finance. – in the House of Commons at on 30 May 1932.

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Photo of Marquess of  Titchfield Marquess of Titchfield , Newark

63.

asked the Chancellor of the Exchequer what loss to the Treasury would accrue from permitting brewers to brew beer of eight degrees extra gravity without tax?

Photo of Mr Walter Elliot Mr Walter Elliot , Glasgow Kelvingrove

Though the adoption of such a proposal would inevitably result in a loss of revenue, I regret that an estimate of the amount of that loss cannot be framed.

Marquess of TITCHFIELD:

Why would there be a loss of revenue?

Photo of Mr Walter Elliot Mr Walter Elliot , Glasgow Kelvingrove

There would be a displacement of beer now paying duty at a higher rate by beer of the same gravity not paying the same amount of duty.

Photo of Viscount  Apsley Viscount Apsley , Bristol Central

Would it not increase consumption?

Photo of Brigadier-General Sir Ernest Makins Brigadier-General Sir Ernest Makins , Knutsford

69.

asked the Financial Secretary to the Treasury if he has any statistics to show the approximate home consumption of beer for the months of June, July, and August, 1631, and October, November, and December, 1931, together with the revenue obtained from the Beer Duty for each of these periods?

Photo of Mr Walter Elliot Mr Walter Elliot , Glasgow Kelvingrove

The basis on which the official accounts are made up does not disclose the actual consumption of beer in any month, but I will circulate in the OFFICIAL REPORT a table of figures showing the quantities of beer charged with duty which may be taken as an approximation. I would emphasise, however, that the beer consumption and revenue fluctuate seasonally, and that it is dangerous to draw inferences from comparisons of different periods in the same year.

Following are the figures:

1931.Standard Barrels.Corresponding Revenue.
£
June1,609,0006,202,000
July1,887,0007,263,000
August1,575,0006,083,000
October1,211,0006,514,000
November1,123,0006,047,000
December1,438,0007,692,000