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Spirits Duty (Perfumes)

Volume 155: debated on Tuesday 20 June 1922

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asked the Chancellor of the Exchequer whether he is aware that a firm of perfumery manufacturers, which for many years used an average of 6,000 gallons of alcohol yearly, only purchased 100 gallons in four months this year owing to the rise in the cost of spirit used in perfumery from 20s. per gallon in 1914 to £6 per gallon now; that this firm has been forced to dismiss 60 skilled employés; and whether he can find means of relieving the burden of taxation that is crushing the perfumery trade?

My right hon. Friend the Chancellor of the Exchequer is not aware of the particular case referred to by my hon. Friend, but he would ask him to await the Debate on the Committee Stage of the Finance Bill, when a new Clause is being moved dealing with the question referred to.

Will my hon. and gallant Friend consider the advisability of doubling the tax on perfumes, which are luxuries, and reducing the tax on beer, which is a necessity?