§ Mr. PETOasked whether duty on petrol used for cars owned by hotel-keepers and used exclusively for hire is charged at 3d. per gallon; and, if so, why a distinction is drawn between such cars and motor omnibuses and taxi-cabs; whether the flys and cabs owned by hotel-keepers and used exclusively for hire are exempt from carriage licence; and, if so, why petrol consumed in motor cars purchased and used to replace these vehicles is required to pay duty at 3d. per gallon, and is not allowed the rebate of 1½d. per gallon allowed by the Finance Act on petrol consumed for commercial purposes?
§ Mr. HOBHOUSEFlys and cabs owned by hotel-keepers and used exclusively for hire are not exempt from Carriage Licence Duty. The duty on the petrol used for motor cars owned by hotelkeepers, and used exclusively for hire, depends upon whether the cars stand or ply for hire. If they stand or ply for hire, the duty charged is at the half-rate, and no distinction is drawn between these motor cars and motor omnibuses, and taxi-cabs, but, if the motor cars do not stand or ply for hire, the duty at 3d. per gallon is chargeable.
§ Mr. PETOCan the right hon. Gentleman give us any definition of "standing for hire" Does it apply exclusively to public carriages in the street or would it apply in the case of motor cars which are kept in the most convenient place in a hotel yard or other proper place?
§ Mr. HOBHOUSEI imagine a motor car in a hotel yard is neither standing nor plying for hire.
Mr. CATHCART WASONIf a motor car is in a hotel yard and open to hire for the public, is it not standing and plying for hire?
§ Mr. HOBHOUSEI imagine not, because a hotel yard is not a public place.
§ Mr. PETOWas not the remission of 1½d. per gallon on petrol used for commercial purposes granted in the case of all petrol used for exclusively commercial purposes and in pursuance of a legitimate trade?
§ Mr. HOBHOUSEI think that is a question which ought to be put on the Paper.