§ The First Schedule of the Import Duties Act, 1932, shall be amended by the insertion at the end thereof the words, "Trophies, including cups and medals, when imported by or on behalf of a person domiciled in the United Kingdom where such trophies have been awarded to the owner for acts of bravery or for distinction in art, science, sports, athletics, or for eminent public services."—[Mrs. Tate.']
§ Brought up, and read the First time.
§ 8.25 p.m.
§ Mrs. TATEI beg to move, "That the Clause be read a Second time."
This Clause is designed solely to ensure that trophies, including cups and medals, imported under the circumstances described in the Clause, shall be allowed into the country free from taxation. There is no justification for the taxation of these trophies on the ground of revenue, because when one is considering the revenue of the country the small sum derived by the taxation of such trophies is negligible. No one welcomes more whole-heartedly than I do the change in our fiscal policy where it is designed to protect our home industries, but the taxation of these trophies has no justification on those grounds. On the psychological basis I think all of us will agree that the taxation of these trophies is very undesirable. They never represent the value of the actual achievement for which they were awarded; they are only mementos of initiative, courage and endeavour, and as such I think everyone will agree that it is very undesirable that those to whom they have been awarded should in any way be penalised.
The present Foreign Secretary once said that it was difficult to define an elephant, but that you know one when you saw one. The Financial Secretary to the Treasury, in answer to a question which I put to him on 11th April of this year, told me that: 2162
From the Customs point of view a trophy is what it is made of, and it is very difficult to discover an alternative definition."—[OFFICIAL REPORT, 11th April, 1933; col. 2356, Vol. 276.]With respect, I submit that it may be very difficult for a back bench Member such as myself to find an alternative definition, but no one who has seen the Chancellor of the Exchequer guide as through two very difficult Budgets would agree that can possibly be beyond his ingenuity to find some alternative definition. It is very desirable that some definition should be found. In January of the present year the mate and four men of the "Ford Castle" were awarded gold and silver watches for the extreme gallantry they showed in rescuing members of the crew of the burning liner "Atlantique." The French nation gave those watches as awards for those men's bravery, but on entering this country the watches were seized. Owing, however, to the discretion of a Customs official they were put under seal and were fiNaily allowed into this country free of duty. I am sure that the Financial Secretary will agree that it is undesirable either from the public point of view or from the point of view of the Customs officials that such matters should be left to the discretion of individual men. I would also remind the Committee that British subjects who go abroad and win athletic and sporting cups, often render a very great service to British industry by advertising British engines, etc., ail over the world, and we do not wish to penalise them by taxing their trophies. Although the wording of my Clause may not be acceptable—it may be too wide—it ought not to be impossible for the National Government to find some words to cover the intention of my Clause.
§ 8.31 p.m.
§ Mr. HORE-BELISHAThe hon. Lady has said that one knows an elephant when one sees one. One also knows a good cause when one hears of it. It was very hard for me in the answer to the ques- 2163 tion which she has quoted to take the line that I did, namely, that it was not possible under the existing law to exempt trophies, and that it was very difficult to obtain any definition. Those difficulties, in fact, remain, but my hon. Friend has confidence in the ingenuity of my right hon. Friend the Chancellor of the Exchequer, and I rise for the purpose of saying that my right hon. Friend is determined to find some form of words. We fear that the words of this Clause may be too narrow, not "too wide." My instructions are that they are not wide enough. There are a number of things that come in under the McKenna Duties and the Key Industries Act which she would completely exclude. If we must deal with the matter we must deal with it in a thorough-going manner. If the hon. Lady will talk with the Chancellor of the Exchequer between now and the Report stage, or with myself, if she considers that suggestion a proper and reasonable one, we will see what we can do to meet her desires.
§ 8.33 p.m.
§ Viscount WOLMERAs a supporter of the Clause I should like to thank the Financial Secretary for the concession and the pledge he has given, and I should like to congratulate my hon. Friend, and I feel sure that she will now withdraw the Amendment, confident that the pledge will be honoured.
§ Mrs. TATEI am most grateful for the consideration which the Financial Secretary and the Chancellor of the Exchequer has shown to me, and in view of the suggestion that I might discuss the matter with him and have it considered before the Report stage, I beg leave to withdraw the Amendment.
§ Motion and Clause, by leave, withdrawn.