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Petrol Duty (Farm Tractors)

Volume 464: debated on Tuesday 10 May 1949

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49 and 50.

asked the Chancellor of the Exchequer (1) why he has not found it possible to consider favourably the scheme submitted by the National Farmers' Union and the National Farmers' Union of Scotland for the repeal of the duty on petrol used for agricultural farm tractors and machinery and horticultural equipment;

(2) if he has considered the scheme submitted by Norfolk Tractors, Limited, for the removal of petrol tax on farm tractors; and what decision he has reached.

It would be necessary to define with sufficient exactness the purposes for which petrol is to be free of taxation; and, secondly, to have means of administering the exemption effectively and with fairness to all concerned. In my right hon. and learned Friend's opinion, neither of these requirements could be met in the case the hon. Member refers to.

Could not the right hon. Gentleman make a simple rule, at any rate in the case of tractors which are driven by petrol, in order that a reduction could be made?