§ 3.5 p.m.
LORD INGLEWOODMy Lords, I beg leave to ask the Question which stands in my name on the Order Paper.
| TABLE 1 | ||
| Taxes and Duties which have been increased since December 1,1964 | ||
| Date of Change | Change in Tax or Duty | Change in Rate |
| 6.4.1965 | Income tax (standard rate) | From 7s. 9d. in the £ to 8s. 3d. in the £ enacted Finance Act (No. 2) 1964. |
| 7.4.1965 | Tobacco | 11.4 per cent. |
| " | Spirits | 13.3 per cent. |
| " | Beer | 11.8 per cent. |
| " | Wine | Light 3s. 0d. a gallon |
| Heavy 6s. 0d. a gallon | ||
| " | British Wine | Light 3s. 0d. a gallon |
| Heavy 4s. 0d. a gallon | ||
| " | Motor Vehicle Duties: | |
| Cycle | Scales rationalised and three flat rates introduced in place of seven former ones and additional duty for use of sidecar abolished | |
| Percentage increases range between 6 per cent. and 100 per cent. on former rates for solo machines. Abolition of extra duty for sidecar shows percentage increases for combination machines, between 20 per cent, and 33⅓ per cent. | ||
| Agricultural machines | Increase of 50 per cent. | |
| Digging machines | ||
| Mobile cranes | ||
| Mowing machines | ||
| Haulage Vehicles (showmen's) | Increase of 25 per cent. | |
| Other Haulage Vehicles | Increase of 50 per cent. | |
| Showmen's Goods | Increase of 25 per cent. | |
| Farmers' Goods | Increase of 25 per cent. at lowest point of scale gradually increasing to 47 per cent, at 4 tons unladen weight. Thereafter increase of 50 per cent. | |
| Other Goods | Increase of 50 per cent. | |
| Private Cars | Increase of 16.6 per cent. | |
| Electric Vehicles | Increase of 39 per cent. | |
| 21.7.1966 | Alcoholic Drink | Surcharge of 10 per cent, of existing rates (Surcharge on Revenue Duties Order 1966). |
| Hydrocarbon Oil | ||
| Purchase Tax | ||
| 11.4.1967 | Alcoholic Drink | Surcharge of 10 per cent, withdrawn and substantive rates increased so as broadly to maintain the revenue yield. |
| Hydrocarbon Oil | ||
| Purchase Tax | ||
| 1.8.1967 | Stamp Duties | Loan capital duty increased from 2s. 6d. per £100 to 10s. per £100 from August 1, 1967. |
| 1.9.1967 | Surtax | Increased by 10 per cent, for the year 1965–66 only (increase first announced July 20, 1966, becoming payable September 1, 1967). |
§ [The Question was as follows:
§ To ask Her Majesty's Government whether they will publish a table of all the taxes and Excise duties existing at December 1, 1964, which they have since increased and a similar table of those which they have reduced, showing in each case the change in rate and the date on which the change or changes were made.]
§ LORD BESWICKMy Lords, as the Answer is rather long, I will, with permission, circulate in the OFFICIAL REPORT two tables showing the main changes.
§ Following are the tables referred to:
775| Table 2 | ||
| Taxes which have been decreased since December 1, 1964 | ||
| Date of Change | Tax or Duty | Change in Rate |
| 27.4.1965 | Temporary Charge on Imports | From 15 per cent, to 10 per cent. |
| 6.4.1966 | Profits Tax | This Tax (at 15 per cent.) was repealed from April 6, 1966 or the date when the relevant profits became chargeable with corporation tax, if earlier. |
| 24.10.1966 | Bookmakers'Licence Duty | These duties were abolished and replaced by the General Betting Duty at 2½ per cent, on stakes. |
| Duty | ||
| Duty on betting on totalisators at dog tracks at 5 per cent, on stakes. | ||
| 30.11.1966 | Temporary charge on Imports | Abolished. |
| 11.4.1967 | Brewers, beer primers, distillers and tobacco manufacturers graduated excise licence duties | Converted to a flat rate of £15 15s. 0d. a year. |
| 1.4.1967 | Mineral rights duty | This duty (at 1s. per £1) was repealed from April 1, 1967. |
| 1.8.1967 | Stamp duties | Transfer duty on houses, etc. valued at over £4,500 and not over £5,500 reduced from ½ per cent, ad valorem to nil and on houses valued at over £6,000 but not over £7,000 reduced from 1 per cent, to ½ per cent, both from August 1, 1967. |
LORD INGLEWOODMy Lords, while thanking the noble Lord for that reply, may I ask him whether he can give the House the two or three most significant items in the list of reductions, as I think that would be particularly interesting?
§ LORD BESWICKMy Lords, the fact of the matter is, as the noble Lord knows, that expenditure has tended to increase consequent upon improvements in social services.
LORD INGLEWOODMy Lords, may I ask the noble Lord to answer the simple supplementary question which I have just put to him which was whether he could give us the two or three most significant items in the list of reductions, because I think that would be particularly interesting?
§ LORD BESWICKMy Lords, I have no doubt that the noble Lord will find interesting also—as we have tried to be helpful to him—the two quite long tables of changes which I am proposing to circulate.
§ LORD ERROLL OF HALEMy Lords, could not the noble Lord at least answer my noble friend's supplementary question?
§ LORD BESWICKMy Lords, the fact of the matter is, as the noble Lord knows, that expenditure has increased; and if the noble Lord wishes to make 776 an issue of this he had better decide which tune he wants to play. Two weeks ago he was complaining that Her Majesty's Government were afraid of calling for personal sacrifices, and insisting that we had to keep down the level of personal consumption. Now he is complaining that the level of taxation is too high.
§ LORD ERROLL OF HALEMy Lords, I think that the noble Lord, Lord Beswick, has failed to appreciate the point I was making. I was merely asking the noble Lord to answer my noble friend's supplementary question—not to indulge in a diatribe against me.
§ LORD BESWICKMy Lords, I am simply saying to the noble Lord, if he is really serious about this, that he should be sufficiently courteous and patient to look at the two tables which the officials of the Treasury have been good enough to supply.
LORD INGLEWOODMy Lords, may I assure the noble Lord that I shall look at the two tables with very great care; but may I repeat the supplementary question in a somewhat simpler form? If it is, perhaps, too complicated that we should have two or three of the most significant items in the list of reductions, could he at least not give us one?
§ LORD BESWICKMy Lords, if the noble Lord wishes, I could give him the total amount of the increase; that would probably please him even more.
§ LORD BYERSMy Lords, surely, if there are two tables, there must have been some taxes which have been reduced.
§ LORD BESWICKMy Lords, it is quite true that there are two very long and complicated tables. The fact of the matter is that I thought noble Lords would have some interest in studying them. I have not myself pulled out these items which would have suited my case.