§ CAPTAIN SINCLAIR (Forfar)
I beg to ask Mr. Chancellor of the Exchequer if he will be good enough to state the amount of allowance, in the nature of draw back, paid in the years 1896–7 and 1897–8 upon the exportation of British alcoholic liquors or spirits from the United Kingdom; the amount, if any, of duty paid on such spirits so exported; whether the allowance in the nature of drawback so paid is paid to all exporters whether manufacturers or dealers; and whether such allowance is paid on the exportation of such spirits to the exclusion of all other British manufacturers; and, if so, for what reason?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH, Bristol W.)
The amount of the allowance at 2d. per gallon on plain spirits exported was: In 1896–97, £35,849; in 1897–98, £35,635. The amount of the allowance at 4d. per gallon on compound spirits was: In 1896–97, £11,403; in 1897–98, £10,699. The allowance of 1423 2d. per gallon is payable to the exporter, whether manufacturer or otherwise. The allowance at 4d. gallon can be paid to rectifiers or compounders only. The object of these allowances is to compensate the home trader for the loss and hindrance caused by the excise restrictions. No similar allowance is paid in respect of goods other than spirits. The amount paid to rectifiers and compounders as drawback in respect of goods on which duty had been previously received from them was: In 1896–97 £431,661; in 1897–98, £427,799. But this, of course, is merely a return of money actually paid by them.