HC Deb 20 April 1910 vol 16 cc2198-200

Considered in Committee.

[Mr. WHITLET in the Chair.]

(IN THE COMMITTEE.)

Mr. LLOYD-GEORGE

Moved the following Resolutions:—

(1) LEVYING OF MOTOR CAR DUTIES IN

IRELAND. That it is expedient that in Ireland any duties for motor cars imposed by any Act of the present Session be levied by county councils (including the councils of county boroughs) and paid into the Exchequer, and that an annual sum be paid out of the Consolidated Fund to county councils in Ireland in connection therewith.

(2) PAYMENTS OUT OF CONSOLIDATED FUND TOWARDS DEVELOPMENT OF ROADS.

That there shall be charged on the Consolidated Fund in every financial year, and paid into a separate account to be appropriated towards the development of roads, a sum equal to the net proceeds in each year of any duties on motor spirit imposed by any Act of the present Session, and the net proceeds in each year of the duties on licences for motor-cars which are affected by any such Act, and the net proceeds of the duties shall be taken to be the gross proceeds of the duties subject to deductions for cost of collection, and for any payments into any local taxation account or to any county council (including the council of a county borough), in respect of the proceeds of the duties or any deficiency of those proceeds.

(3) DIVISION OF LOCAL TAXATION LICENCE DUTIES BETWEEN LOCAL AUTHORITIES AND EXCHEQUER.

A.—That for the purpose of payments into any Local Taxation Account, the proceeds of any duties on any local taxation licences (including duties for motor-cars) which are altered by any Act passed in the present Session shall be deemed to be the proceeds of the duties in the year ending the thirty-first day of March, nineteen hundred and nine.

B.—That any duties for motor-cars imposed by any Act of the present Session be levied by county councils in England and Wales, and be duties to which Section six of the Finance Act, 1908, applies, and that the amount of the duties so levied be divided between county councils (including the councils of county boroughs) in England and Wales, and the Exchequer, so as to provide for the payment to each such county council of an amount equal to the proceeds of the duties levied by that council during the year ending 31st day of March, nineteen hundred and nine, in respect of motorcars on which the new duties are imposed, and for the payment of the balance into the Exchequer, and that if in any year the amount of the duties so levied is not sufficient to pay to each such county council the amount required to be paid, the deficiency shall be charged on the Consolidated Fund.

C.—That all payments made in pursuance of conditions attached to new licences under Section four of the Licensing Act, 1904, shall be paid into the Exchequer.

(4) ADDITIONAL PAYMENTS TO LOCAL AUTHO

RITIES ON ACCOUNT OF LAND VALUE DUTIES.

That there shall be charged on the Consolidated Fund in each year a sum equal to half the proceeds of the duties levied in respect of land values (including Mineral Rights Duties) under any Act of the present Session, and that sum shall be divided between England, Scotland, and Ireland in such manner and paid into such separate accounts for the. benefit of such local authorities as Parliament may determine.

(5) VALUATION OF LAND (EXPENSES, ETC.).

Mr. LLOYD-GEORGE

moved "That it is expedient to authorise the payment, out of moneys provided by Parliament, of any expenses or remuneration payable in connection with any valuation of land or premises for the purposes of any duty-charged under any Act of the present Session relating to Finance."

Resolutions agreed to, and Reported.

Question put, and agreed to, "That this House doth agree with the Committee in the Resolutions reported this day from the Committee of Ways and Means."

Question put, and agreed to, "That this House doth agree with the Committee in the Resolutions reported this day from the Committee on the Financial Resolutions."

Question put, and agreed to, "That this House doth agree with the Committee in the further Resolution (5) reported this day from the Committee on the Financial Resolutions."