HC Deb 29 October 1909 vol 12 cc1334-5

(1) The Excise Duty for carriages payable in respect of any motor car which is a carriage within the meaning of Section four of the Customs and Inland Revenue Act, 1888, shall on and after the first day of January, nineteen hundred and ten, be at the rates specified in Part II. of the Fifth Schedule to this Act, and the duty so payable shall be charged throughout the United Kingdom, and the Acts relating to the payment of the duty shall extend accordingly.

(2) The unit of horse power for the purpose of any rate of duty in the said Schedule shall be calculated in accordance with regulations made by the Treasury for the purpose.

(3) Nothing in this Section shall be construed so as to increase or affect the duty now payable in respect of any motor cab, motor omnibus, or other vehicle being a hackney carriage within the meaning of Section four of the Customs and Inland Revenue Act, 1888, or to require a licence to be taken out for any motor car which is not a carriage within the meaning of that Section.

(4) If a duly qualified medical practitioner proves to the satisfaction of the Commissioners or council by whom the licence is granted that any motor car kept by him is kept for the purpose of his profession, he shall be entitled to an allowance in respect of the duty payable under this Section on the car equal to half the amount of duty so payable. If an officer of the Army Motor Reserve produces to the Commissioners or council by whom the licence is granted a certificate, granted in such manner and by such persons as the Army Council direct, that any motor car kept by him has been used for the purposes of the Army Motor Reserve under regulations made by the Army Council for at least six days in any year, he shall be entitled to an allowance in respect of the duty payable under this Section on the car bearing the same proportion to the whole amount of duty as the number of days for which the car has been so used bears to a full year.

(5) No duty shall be payable in respect of any motor fire-engine or ambulance.

(6) The expression "motor car" in this Part of this Act means any vehicle which is for the time being a light locomotive within the meaning of the Locomotives on Highways Act, 1896, as amended by any other Act, and includes a motor bicycle and a motor tricycle, but does not include a vehicle drawn by a motor car.

Mr. JOYNSON-HICKS

I desire to make a final protest against the increase of these Motor Car Duties. I do not hope to alter them, however, and having made my final protest I do not move my Amendment to leave out the Clause.

Drafting Amendments made.

Further Amendment made: At the end of Sub-section (5), to add: "(6) The Treasury may make regulations providing for the total or partial exemption for a limited period from the duty payable under this Section of any motor cars brought into the United Kingdom by persons making only a temporary stay in the United Kingdom."