§ Sir WILLIAM BULLasked the Chancellor of the Exchequer whether the petrol which is used for industrial purposes, such as dyeing and cleaning, is to be taxed at source and paid for by the distiller and refiner; if so, is he aware of the sum of money which will be locked up until it can be reclaimed from the Inland Revenue?
§ Mr. LLOYD-GEORGEThe Board of Customs and Excise are considering by what means it will be possible to enable persons entitled to use petrol duty free or at a reduced rate of duty to obtain it with the least amount of inconvenience consistent with the safeguarding of the Revenue. It would assist the Board in their consideration if authorised representatives of the various interests concerned would place themselves in communication with the Board. Some little time will, I believe, elapse before the stock of duty-free petrol already in the country is exhausted. Till that time no claim to rebate can arise, as it will only be payable on petrol in respect of which it is proved to the satisfaction of the Board of Customs and Excise that the duty has been paid. Petrol now being supplied whether for industrial purposes or for use in taxicabs, motor-buses, and commercial vehicles, is from stocks on which no duty has been paid. It is clear that any extra charge of 3d. at the present time is merely a device for obtaining a profit out of the duty, and certainly if petrol were supplied at a price under a contract an addition to the price by reference to the new duty could under section 10 of the Finance Act, 1901, only be made in respect of petrol upon which the duty has been paid.