§ Mr. MARKHAMasked the Chancellor of the Exchequer whether he will say why his Department issue notices relating to the taxes payable for motor cars, omitting all references to the allowances which are allowed by Statute in respect to water and petrol used for propelling such vehicles; and if he will direct his Department to fully state on all tax demand notes the allowances allowed by Statute?
§ Mr. HOBHOUSEUntil the passing of the Finance (1909–10) Act, 1910, the duties payable upon licences for motor cars were charged partly by reference to the number of wheels and partly by reference to weight unladen, and it was provided that, in calculating the weight unladen, the weight of any water, fuel, or accumulators, used for the purpose of propulsion should not be included. By the recent Act the duties on licences for motor cars, except motor cabs, motor omnibuses, and vehicles previously charged as hackney carriages, have been made to depend solely on the unit of horse-power, and accordingly no question of weight is considered or specified in the form of declaration applicable to these motor cars. The Board of Customs and Excise are considering whether there should be an addition to the effect stated in the question when the form of declaration applicable to motor cabs, motor omnibuses, and hackney carriages is reprinted.