Finance (1909-10) Act 1910

Section 45.

SCALE 3 MINIMUM DUTY PAYABLE FOR PUBLICAN'S AND BEERHOUSE LICENCES.

There shall be a minimum duty payable on the publican's licence and the beerhouse licence respectively, as shown in the following scale and where the annual value of any licensed premises is less than the annual value to which the minimum duty corresponds, duty shall be charged as if the premises were of that annual value.

Population.	Minimum Duty.
	Publican's Licence.		Beerhouse Licence.
For the purposes of this scale an urban area means any county borough, borough, or other urban district; and the administrative county of London shall be deemed to be a single urban area ; and population shall be calculated according to the last published census for the time being. The boroughs of Burslem, Hanley, Longton, and Stoke-upon-Trent, and the urban districts of Fenton and Tunstall, which, in pursuance of the Borough of Stoke-on-Trent Order, 1908, as confirmed by the [8 Edw. 7. c. clxiv.] Local Government Board's Provisional Order Confirmation (No. 3) Act, 1908, are, as from the thirty-first day of March nineteen hundred and ten, to form (subject to certain provisions as to differential rating and other matters to have effect for a period of twenty years) one borough to be called the borough of Stoke-upou-Trent, shall, notwithstanding anything contained in that Order, continue for the period of twenty years from the said date to be separate urban areas for the purposes of this scale.
	£	s.	£	s.
In Great Britain—
In areas which are not urban areas, and in urban areas with a population of less than 2,000	5	0	3	10
In urban areas with a population of—
2,000 and less than 5,000	10	0	6	10
5,000 and less than 10,000	15	0	10	0
10,000 and less than 50,000	20	0	13	0
50,000 and less than 100,000	30	0	20	0
100,000 or above	35	0	23	10
In Ireland—
In areas which are not urban areas, and in urban areas with a population of less than 10,000	5	0	3	10
In urban areas with a population of 10,000 or above	7	10	4	0