Tea Duty increased from 8d. to 18. per lb.
Cocoa, Coffee, Chicory and Coffee substitutes,
&c., duties increased 50 per cent.
Sugar Duty (Customs) increased from 18. 10d.
to 9s. 4d. per cwt. on Sugar of a polarisation
exceeding 98°, with corresponding increases
in other rates on Sugar, Glucose, &c.
Sugar Duty (Excise) of 78. per cwt. imposed on
Sugar of a polarisation exceeding 98° made in
the United Kingdom, with corresponding
duties on Sugar of other polarisations and on
Molasses, &c.

Dried Fruits, other than Currants, duties raised
from 78. to 10s. 6d. per cwt.

18th May, 1915

Not computed. 4,350,000

22nd Sept., 1915

NOTE-As an increase of duty may lead to a diminished consumption or use of the articles taxed, the gain to Revenue is not necessarily a measure of the burden of the increase on the taxpayer. (b) In a number of cases no calculations were made owing to abnormal conditions.

NOTE. As a reduction or repeal of duty as a rule leads to an increased consumption or use of the articles affected, the gain to the taxpayer is usually greater than the loss to the Revenue resulting from such reduction or repeal.

(a) All reductions of duty (in respect of restrictions) on spirits, beer, wine and passenger vessel licences ceased to operate on 19th November 1919, the Order under which the restrictions on supply were imposed having been revoked as from that date.

NOTE.-As an increase of duty may lead to a diminished consumption or use of the articles taxed, the gain to Revenue is not necessarily a measure of the burden of the increase on the taxpayer. (3) In a number of cases no calculations were made owing to abnormal condi ious.

60366

I 2

(Finance Act, 1919.)

Motor Spirit Manufacturers' Licences-duty
repealed

}

1st May, 1919 17th May, 1919

Motor Spirit Users' Licences-duty repealed

CUSTOMS AND EXCISE :

Imperial Preference (see also under “ Increases
and Impositions of Taxation") - Customs
duties reduced by various amounts on the
following articles if consigned from and pro-
duced in the British Empire; namely, tea,
cocoa, coffee, chicory, dried fruits, sugar,
glucose, molasses, saccharin, motor-spirit,
tobacco, wine, motor-cars and motor-cycles,
musical instruments, cinema films, clocks
and watches. Corresponding reductions
made in the Excise duties on chicory, sugar,
molasses, glucose, saccharin, and tobacco.

INCOME TAX :

War gratuities exempted

Wound and Disability Pensions exempted-
Maintenance, Repairs, &c. Schedule A.-ex-
tension of relief

Children allowance raised to 401. for first child
and extension for education

NOTE. As a reduction or repeal of duty as a rule leads to an increased consumption or use of the articles affected. the gain to the taxpayer is usually greater than the loss to the Revenue resulting from such reduction or repeal. (a) Approximate. No estimate was published. (b) Non-recurring. (c) Will not be attained for some years.

NOTE.-As an increase of duty may lead to a diminished consumption or use of the articles taxed, the gain to Revenue is not necessarily a measure of the burden of the increase on the taxpayer.

(d) Revised estimate allowing for changes made after the introduction of the Budget. (e) In a number of cases no calculations were made owing to abnormal conditions.