asked the Minister for Finance if he will indicate (a) the total consumption of beer, spirits, stout, tobacco and cigarettes for the financial years 1951/52 and 1952/53; and (b) the revenue derived from each commodity for each year.
Ceisteanna—Questions. Oral Answers. - Consumption of Beer, Spirits and Tobacco.
Particulars of the consumption of the commodities mentioned are not available. The net duty-paid quantitiesretained for home use are ordinarily an approximate guide to consumption but the pattern may at times be disturbed by any substantial accumulation or depletion of duty-paid stocks.
With the permission of the Ceann Comhairle I propose to circulate in the Official Report a tabular statement showing in respect of beer, spirits and tobacco for the years 1951/52 and 1952/53 (a) the net duty-paid quantities retained for home use, and (b) the net receipts of duty therefrom. The figures for 1952/53 are approximate, as final figures are not yet available.
Tobacco duty is charged mainly on the unmanufactured leaf and it is not possible to apportion the quantities and revenue receipts as between cigarettes and other forms of manufactured tobacco. Similarly, the term beer for the purposes of duty includes ale, stout and porter and it is not possible from official statistics to make any apportionment as between the various categories.
Following is the statement:—
Commodity |
Unit of Quantity |
Net quantity retained for home use |
Net Receipts |
||
1951/52 |
1952/53 |
1951/52 |
1952/53 |
||
£ |
£ |
||||
Tobacco |
lbs. |
15,294,730 |
13,150,300 |
17,828,319 |
22,498,579 |
Spirits* |
proof gallons |
979,579 |
698,220 |
6,587,085 |
5,995,372 |
Beer |
Standard barrels |
969,703 |
863,930 |
5,397,754 |
8,086,165 |
*The quantities shown do not include perfumed spirits, spirits delivered for methylation, scientific purposes, fortifying wines, or use in arts and manufactures.