§ Mr. PETOasked the Chancellor of the Exchequer why Motor Spirit Duty is charged at the full rate of 3d. per gallon on motor spirit consumed in motor cars owned by hotel keepers and used exclusively for hire, although under the Fifth Schedule of the Finance (1909–10) Act, 1910, rebate of half the duty is allowed on spirit used by a motor cab or other vehicle being a hackney carriage within the meaning of Section 4 of the Customs and Inland Revenue Act, 1888, and in that Act the definition of hackney carriage states that it includes any carriage let for hire by a coachmaker or other person whose trade or business it is to sell carriages or let carriages for hire, provided that such carriage is not let for a period of three months or more; and whether he will interpret the Act in a more liberal spirit, and give instructions to the Revenue officers concerned to allow the rebate of half duty in such cases?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)The rebate of half the duty in respect of motor spirit used by a motor cab or other vehicle, being a hackney carriage within the meaning of Section 4 of the Customs and Inland Revenue Act, 1888, only applies when the motor spirit is used whilst the cab or other vehicle is standing or plying for hire. This is clearly laid down in the Fifth Schedule to the Finance (1909–10) Act, 1910. It does not and was not intended to extend to all the vehicles for which an Excise licence for a hackney carriage can be granted by reference to the 1071 definition in Section 4, as many of these carriages are let for a period to private persons, who use them as private carriages.
§ Mr. PETOCan the right hon. Gentleman say how often motor cars or cabs would have to stand on a public stand in order to claim the rebate of 1½d. per gallon in the Spirit Duty according to the regulations?
§ Mr. LLOYD GEORGEI could not possibly answer that question without notice.