• Figures for United Kingdom.

† For 1922-23 the figures in ordinary type show the revenue collected in Great Britain and Northern Ireland and the corresponding dutiable quantities; those in italics show the revenue attributable to Great Britain and Northern Ireland and the corresponding dutiable quantities. For later years the figures refer to Great Britain and Northern Ireland only.

(a) Including duty on Sugar and on Spirits used in manufacture of the preparations.

(b) From 22nd June, 1916; other Cocoa duties increased in proportion.

(c) Duty on Cocoa of Empire origin and consignment reduced to five-sixths of full rate, 1st September, 1919.

(d) From 15th May, 1922 (cocoa preparations from 1st July); other Cocoa duties reduced in proportion.

(e) From 30th April, 1924 (cocoa preparations from 1st July); other Cocoa duties reduced in proportion.

COFFEE AND CHICORY DUTIES.

Coffee. The Budget estimate for 1926-27 was £210,000, and the actual receipts £206,000.

Nearly 50 per cent. of the coffee retained for consumption during the year came from the Empire. The main Empire sources of supply are Kenya and India, but a certain amount is also received from Uganda and Tanganyika.

Chicory. The Finance Act, 1926, repealed the Excise duty on home-grown chicory as from 4th August, 1926. The duty dated from 1860, and at the time of repeal amounted to 10s. Od. per cwt. The largest quantity charged with duty was 20,600 cwt. in 1866-67, after which the industry more or less steadily declined, and in 1913-14 the quantity charged was only 1,282 cwt. There was a temporary revival during the war, when supplies of foreign chicory were reduced, but in 1924-25 less than 1,000 cwt. paid duty and in 1925-26 just over 1,000 cwt., the revenue amounting to about £500.

Imported chicory remains dutiable. For 1926-27 the estimated revenue was put at £40,000, and the receipts were £42,000. Particulars as regards Coffee Mixtures and Substitutes are given in Table 47.

Figures for United Kingdom.

For 1922-23 the figures in ordinary type show the revenue collected in Great Britain and Northern Ireland, and the corresponding dutiable quantities; those in italics show the revenue attributable to Great Britain and Northern Ireland and the corresponding dutiable quantity. For later years the figures refer to Great Britain and Northern Ireland only.

(a) Includes 14,791 cwt. exported for use of British Expeditionary Force.

(b) Duty on Coffee of Empire origin and consignment reduced to five-sixths of full rate from 1st September, 1919. (c) Duty on Raw Coffee reduced from 42s. to 28s. per cwt., 15th May, 1922.

(d) Duty on Raw Coffee reduced to 14s. per cwt., 5th May, 1924.

Figures for United Kingdom. † For 1922-23 the figures in ordinary type show the revenue collected in Great Britain and Northern Ireland and the corresponding quantities of dutiable goods; those in italics show the revenue attributable to Great Britain and Northern Ireland and the corresponding dutiable quantities. For later years the figures refer to Great Britain and Northern Ireland only.

(a) Drawback on roasted chicory exported or used as ships' stores was first granted in 1916; the figures for 1913-14 are therefore not strictly comparable with those for later years. The quantity upon which drawback was granted in 1926-27 was 1,331 cwt. (Customs 1,070 cwt. Excise 261).

(b) Duty on Imported Chicory of Empire origin and consignment, and on Home-grown Chicory, reduced to fivesixths of full rate, 1st September, 1919.

(c) Duty on Imported Raw Chicory reduced from 39s. 8d. to 26s 6d. per cwt. on 15th May, 1922. Home-grown Chicory in proportion.

(d) Duty on Imported Raw Chicory reduced to 13s. 3d. per cwt. on 5th May, 1924. Home-grown Chicory in proportion.

(e) Duty on Home-grown Chicory repealed 4th August, 1926.

(a) Duties altered (see Table 125).

(b) The figures represent both the revenue collected in and that attributable to Great Britain and Northern Ireland.

(c) Excess of repayments.

SUGAR DUTIES.

The consumption of sugar had increased considerably in 1924-25 and 1925-26, following the reduction of the duty in 1924 and a fall in world prices, and a further increase, but at a diminishing rate, was assumed for 1926-27. The consumption for that year was accordingly estimated at about 1,740,000 tons of refined and unrefined sugar, including 130,000 tons of home-grown sugar, as compared with an estimated consumption of approximately 1,676,000 tons, including 50,000 tons home-grown, in 1925-26, and the revenue, including the receipts from molasses, glucose and saccharin and articles containing sugar, was put at £19,300,000. In the event, clearances amounted to 1,721,000 tons, including 136,000 tons of home-grown sugar, and the total revenue to £18,784,000. The deficit of £516,000 is ascribed partly to the effects of the industrial disputes and partly to larger clearances than were expected of Empire sugar at the preferential rate of duty. It is possible that there was some forestalling at the end of the year, thus making the deficit a little smaller than it would otherwise have been.

Prior to 1924 the preference on sugar was one-sixth of the full duty of 25s. 8d. per cwt., i.e., 4s. 3d. per cwt. In 1924 the sugar duty was reduced to 11s. 8d. per cwt., and the preference became one-sixth of this amount, i.e., 1s. 113d. per cwt. In 1925 the preference was restored to 4s. 3 d. per cwt. and stabilised at that amount for ten years. Under the Finance Act, 1926, the stabilisation period was made to run for ten years from 1st July, 1926, or for so long, within that period, as the duty on foreign sugar remains at not less than 4s. 3d. per cwt. Corresponding preferences apply to sugar polarising at or below 98 deg., and to imported molasses, glucose and saccharin. The restoration of the preference to the pre-1924 figure has resulted in increased clearances of Empire sugar, namely, from 161,000 tons in 1924-25 to 367,000 tons in 1925-26, and 482,000 tons in 1926-27, i.e., from about 10 per cent. to over 30 per cent. of the total consumption of imported sugar.

The Excise duties on sugar, molasses, glucose and saccharin made in this country follow the relative preferential Customs duties. The revenue derived therefrom in 1926-27 was £1,354,000, including £1,007,000 from home-grown sugar.

Under the British Sugar (Subsidy) Act, 1925, a subsidy is payable to the manufacturer, under certain conditions, on sugar and molasses made from home-grown beet. The subsidy on sugar polarising over 98 deg. (with proportionate rates on other sugars and molasses) is at the rate of 19s. 6d. per cwt. until 1928, then 13s. Od. for three years, then 6s. 6d. for a further three years, after which it is to cease. It is administered by the Ministry of Agriculture and Fisheries in England and Wales, and the Board of Agriculture for Scotland.

Table 124 shows, for calendar years, the equivalent, in refined sugar, of the net quantity, refined and unrefined, duty-paid for consumption. For years up to 1922 inclusive the figures cover the whole of the United Kingdom; for 1923 and onwards they relate to Great Britain and Northern Ireland only, and are calculated on a more comprehensive basis, allowance being made for the sugar contained in composite goods imported and exported, and all sugar, refined and unrefined, being reduced to its equivalent in sugar exceeding 98 deg. polarisation.

For most years the calendar year figures are a safer guide to the course of consumption than figures relating to financial years, owing to the forestalments or postponements at the time of the Budgets, but during the War the control of distribution by the Sugar Commission prevented action of this kind being taken. The general history of sugar during the War is given in our Report for 1919-20.