Clause 9 — (Repeal of duty on certain table waters.)

Part of Orders of the Day — Finance Bill. – in the House of Commons am ar 30 Mehefin 1924.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Mr Philip Snowden Mr Philip Snowden , Colne Valley

I thank the hon. Member for the brevity with which he has moved this Amendment. There are two reasons why the remission of duty has this year been confined to sweetened table waters. The Government last year made a reduction of the duty. The House of Commons then admitted that there was a distinction in the claim of the two classes of water for consideration. Sweetened table waters are consumed very largely, indeed in the main, by children of the poorer classes of the community. The unsweetened waters are consumed almost wholly by people of fairly considerable means. Those two facts are borne out by the history of the consumption of sweetened and unsweetened waters since the duties were imposed. There has been a very considerable reduction in the consumption of sweetened table waters. Whereas the duty upon the unsweetened waters has apparently had no effect at all in reducing the consumption—the consumption of unsweetened table waters increased, from the time the duties were first imposed, from 10,800,000 gallons to 12,300,000 gallons—the consumption of sweetened table waters fell from 56½ million gallons to 31 million gallons in the same period. Those figures support the choice we have made in favouring sweetened waters this year. The tax on unsweetened table waters is one that I would not continue if I had an abundance of resources and was in a position to scatter my bounty, but for the time being the complete abolition of the duty on sweetened waters has a prior claim. The cost of the Amendment would be very considerable.

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