SECRET
57
4.2.87
115.
In the light of these factors it is my present
intention to move in due course to a simpler duty
structure in which duties would be levied on numbers of
cigarettes rather than on weight of tobacco.
This would
entail the levying of duty only on manufactured cigarettes
destined for the local market, whether locally made or
imped. It would remove the need for local
manufacturers to pay duty on imported tobacco, the vast
bulk of which is subsequently exported in the form of
finished products.
Under these circumstances there would
be no justification for maintaining a differential.
shall be giving further thought to this in the coming
months.
I
FEES AND CHARGES
116.
I turn now to fees and charges.
Our policy
remains that services should generally be paid for by
those who use them, unless a positive decision has been
taken to deviate from this policy. It is of great
importance in our low tax economy that we do all we can to
observe the principle that services should not in general
be subsidised. In this regard, controlling officers are
constantly encouraged to take the initiative in proposing
new fees and charges to ensure that those services that
are not a fair charge on the general taxpayer are paid for
by those who benefit from them.
SECRET
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