§ (1) Any person using motor spirit for purposes other than supplying motive power for motor cars shall be entitled to an allowance or repayment of the duty paid in respect of the motor spirit under this Act, and any person using motor spirit for any of the purposes mentioned in Part I. of the Fifth Schedule to this Act shall be entitled to an allowance or repayment of half the amount of the duty paid under this Act in respect of the spirit.
§ (2) Motor spirit may be delivered without payment of duty or on the payment of half the amount of the full duty payable, in such cases as the Commissioners may approve, and subject to such conditions as to proof, security, and otherwise, as the Commissioners may impose for the purpose of protecting the revenue.
§ (3) If any person proves to the satisfaction of the Commissioners that he has within the previous six months used any quantity exceeding five gallons of spirit which is motor spirit within the meaning of this Act for purposes other than supplying motive power for motor cars, he shall be entitled to obtain from the Commissioners a repayment of any duty which has been paid in respect of the spirit, and if any person proves to the satisfaction of the Commissioners that he has within the previous six months used any quantity exceeding five gallons of motor spirit for the purposes mentioned in Part I. of the Fifth Schedule to this Act, and that the full duty has been paid upon the spirit so used, he shall be entitled to obtain from the Commissioners a repayment of half the amount of duty so paid.
§ Amendment made: In Sub-section (1), after the word "entitled" ["entitled to an allowance"], to insert the words "in accordance with the provisions of this Section."—[Mr. Hobhouse.]
1333§ 1.0 P.M.
§ Mr. LLOYD-GEORGE moved, at the end of Sub-section (1), to insert the words, "Provided that a person using motor spirit before the first day of January, nineteen hundred and ten, for the purpose of supplying motive power to a motor cab, motor omnibus, or other vehicle, being a hackney carriage within the meaning of Section four of the Customs and Revenue Act, 1889, while it is standing or plying for hire shall be entitled, in accordance with the provisions of this Section, to an allowance or repayment of the whole amount of any duty paid under this Act in respect of the spirit so used."
Mr. ARTHUR STANLEYI understand that this Amendment is to meet the case of owners of cars who, so to speak, are between two contracts; that is to say, on one side they have contracted to hire out their cars at a certain price for a year or a term of years, and on the other side they have contracted with the suppliers of petrol for the petrol required for these purposes. The Chancellor of the Exchequer when the question was brought before him in Committee promised to give consideration to the matter, and thought that he might make a concession, if not for the whole year, at all events, for part of the year, upon the Report, in the case of the owners of commercial vehicles. The Amendment on the Paper only carries out part of that concession, because it only applies, as it stands on the Paper now, to motor cabs and omnibuses. The original words of the Clause in the Bill were: "For any of the purposes mentioned in Part I. of the Fifth Schedule to this Act." If those words were kept in they would have applied to all commercial vehicles. I understood that the Chancellor of the Exchequer intended to include all commercial vehicles, and I do not know whether he will see his way to alter it in that respect now. I would also urge that he should make the concession a little wider than it is, and that instead of the 1st day of January he should substitute the 31st day of March. My reason for asking is that the contracts are usually made from March for a year, and, while it would be giving the utmost benefit to those who have made those contracts, it would make very little difference to the amount of money actually coming in to the Road Board. I hope the Chancellor of the Exchequer will see his way to altering his Amendment.
§ Mr. LLOYD-GEORGEI must say I am disposed to meet the case of the hon. 1334 Member. Here we meet the case of omnibuses and hackney carriages, and I think there is a good deal to be said for the case of contracts already entered into, and which have not yet been got through. I think we might very well meet that. I propose to leave out of my Amendment the words "to a motor cab, motor omnibus, or other vehicle," etc., down to "plying for hire," and to insert instead thereof, "for any purpose mentioned in Part I. of the Fifth Schedule of this Act." That covers all the cases, and it includes the doctor, by the way, and though that is not very serious, it may be very useful. I do not think I can say 31st March, as it would involve a much greater loss of revenue than I care to think of. I promised six months in Committee, and now I have got to eight or nine months, a long way beyond my promise.
§ Amendment, by leave, withdrawn.
§ Amendments made: At the end of Subsection (1), to insert the words: "Provided that a person using motor spirit before the first day of January, nineteen hundred and ten, for the purpose of supplying motive power for any purpose mentioned in Part I. of the Fifth Schedule of this Act shall be entitled, in accordance with the provisions of this Section, to an allowance or repayment of the whole amount of any duty paid under this Act in respect of the spirit so used."—[Mr. Lloyd-George.]
§ In Sub-section (3), after the word "cars" ["motive power for motor cars"], to insert the words "or in other circumstances entitling him to the repayment of the full amount of duty in respect of the spirit."—[Mr. Lloyd-George.]