Skip to main content

Ways And Means

Volume 439: debated on Monday 23 June 1947

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Considered in Committee.

[Major MILNER in the Chair]

Purchase Tax (Road Vehicles)

Motion made, and Question proposed

"That, as from the eighteenth day of June, nineteen hundred and forty-seven, and subject to any subsequent order under Section twenty of the Finance (No. 2) Act, 1940, purchase tax shall be charged at an intermediate rate, equal to two-thirds of the value of the goods, in respect of mechanically propelled passenger road vehicles of a retail value of more than one thousand two hundred and eighty pounds a vehicle, the retail value of a vehicle and the articles to be treated as forming part thereof being ascertained in such manner as may be provided by or under any Act of the present Session relating to Finance and so as to include value attributable to payment of tax at the basic rate.
In this Resolution the expression "passenger road vehicles" means road vehicles constructed or adapted solely or mainly for the carriage of passengers, or having, to the rear of the driver's seat, roofed accommodation lit by side windows and fitted with, or constructed or adapted for the fitting of, seating for passengers."—[Mr Dalton.]

10.3 p.m.

I put in a word of warning about this Motion. As far as I and many of my hon. Friends are concerned, we think the most convenient time to discuss this matter will be when we have the Clause before us. I presume it will have to go through a Committee stage and subsequently a Report stage, and it is then that we propose to discuss the matter. I only want to make this point, that because we let the matter pass now, in view of the fact that there will be a more convenient opportunity in the future, it must not be presumed that we necessarily agree with these proposals and that we shall not be prepared to criticise or, indeed, to oppose them when the time comes.

It seems to me that the right hon. Gentleman's position is extremely reasonable. This and the following Motion on the Order Paper merely carry out the indication, which I gave last week, of what the Government now propose to do in this matter. We had some debate last week, but, no doubt, reflection may lead to further comment and argument in all parts of the Committee. I hope that we might not have a long Debate tonight. I think it would be more workmanlike to take the main discussion on the Committee stage. The Finance Bill will have to be recommitted, and there will be a Committee stage on these Resolutions, and I think it would be more convenient if I were to await the further development of argument on that occasion before saying anything further. I would just repeat that these two Resolutions carry out the proposals which I made on the previous occasion, and I hope the Committee will not think it discourteous if I abstain from saying anything further tonight, although, of course, I will say anything which is necessary to say on the later stage.

May I call the attention of the Chancellor to the fact that the Opposition are being extremely reasonable tonight? Later this Session, or early in the next Session, the Government propose sweeping changes in Budget procedure, and I would just remind the right hon. Gentleman that we on these benches are being very reasonable on this occasion.

J wish to support the view expressed by my right hon. Friend the Member for West Bristol- (Mr. Stanley). I would ask the Chancellor not to close his mind entirely especially on one issue, and that is on the effect of the double Purchase Tax on certain high grades of motor car. I cannot help feeling that a great deal of evidence can be, or should be, provided with regard to the exact effect of this tax, so far as it can be foreseen. With that proviso, I agree it would be most unreasonable to discuss the matter now because I do not think anybody has had time to look into the matter properly.

Question put, and agreed to.

Excise (Mechanically Propelled Vehicles)


"That, as from the first day of January, nineteen hundred and forty-eight, the duties of excise chargeable under section thirteen of the Finance Act, 1920, in respect of mechanically propelled -vehicles chargeable with such duties under paragraph 6 of the Second Schedule to that Act, other than electrically propelled vehicles, shall, in the case of such a vehicle registered under the Roads Act, 1920, for the first time on or after the first day of January, nineteen hundred and forty-seven, be charged at the rate of ten pounds for the vehicle."—[Mr. Dalton.]

To report Progress and ask leave to sit again.—[ Mr. R. J. Taylor.]

Resolutions to be reported Tomorrow.

Committee also report Progress; to sit again Tomorrow.