§ Sir A. HOLBROOK
asked the Chancellor of the Exchequer if the Table Water Duty is being avoided by the manufacture of a beverage from crystals called lemonade powder, but which contain no lemon or even extract of lemon, and that this beverage is being widely retailed, to the detriment of licensed mineral water manufacturers who contribute to taxation; and whether he will take action to remedy this state of affairs?
The Table Water Duty is leviable on aerated waters and certain beverages, whether made from powders or other ingredients, only when sold or1840W
the same period 455 applications for exemption have been refused. The fee has been wholly remitted in two cases only. It has been partly remitted in 149 cases.