HC Deb 25 July 1910 vol 19 c1756

asked whether the proprietor of a motor vehicle which is duly licensed as a public carriage for hire, but which of necessity stands in the hotel yard, there being often no other place where such vehicle could stand, is entitled to rebate of the Petrol Duty?


also asked whether the owner of a motor car which, in the terms of Section 3 of the Fifth Schedule of the Finance (1909–10) Act, 1910, is constructed or adapted for use or is used partly for the conveyance of goods is precluded from claiming the rebate of 1½d. a gallon on motor spirit used if, owing to there being no public stand on which it can stand, he is unable to comply with the condition that it should stand for hire, although it is used exclusively for the conveyance of passengers and goods in connection with his trade?


Rebate of Motor Spirit Duty is only allowed in respect of spirit used in a vehicle of the description referred to in Section 3 of Part I of the Fifth Schedule to the Finance (1909–10) Act, 1910, if it complies with the condition as to standing or plying for hire contained in the Section. If my hon. Friend and the hon. Member will give me particulars of any special cases they may have in mind, showing that the owner is prevented by causes outside his own control from complying with this condition, I will be glad to consider them.