§ MR. WEIR (Ross and Cromarty)I beg to ask Mr. Chancellor of the Exchequer if he will now consider the expediency of placing a tax on motor cars on a scale rising in proportion to their horse-power.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH, Fifeshire, E)The Royal Commission have recommended against the taxation of motor cars on the basis of horse-power or cylinder capacity, in view of the administrative difficulties involved and of the fact that the experience of its working in France is not entirely satisfactory (see paragraph 158 of Report [Cd. 3650]). The whole question of the taxation of motor vehicles is being considered in connection with that Report, but I am not in a position to say whether I shall have any proposals to make on the subject until the time comes for introducing the Budget.