§ Mr. GINNELLasked the Secretary to the Treasury, the collection of Motor Spirit Duty from manufacturers and dealers being the duty of the Revenue Department, by what authority does that Department, on failing to collect from those people, refuse the rebate due to a medical practitioner who is not bound to prove the payment of duty by those people; and whether the Chancellor of the Exchequer has sanctioned the refusal in such cases?
§ Mr. HOBHOUSEIn view of the fact that large quantities of motor spirit upon which duty has not been charged, and is not chargeable, are held in stock throughout the country, rebate is refused unless the Commissioners of Customs and Excise are satisfied that duty has, in fact, been paid to the Crown in respect of the quantities used by claimants of allowance of duty. This is in accordance with the intentions of my right hon. Friend the Chancellor of the Exchequer, as embodied in the Finance (1909–10) Act, 1910. The identification of spirit on which duty has actually been paid can only be completed by Customs and Excise officials on their being supplied with full information regarding the source from which such spirit has been derived.
§ Mr. GINNELLDoes not the Act provide that medical practitioners shall have rebate on the duty paid by them, and is not the fact that they have paid it the only question in the case?
§ Mr. HOBHOUSEThey must prove to the Customs and Excise that the duty has been paid before rebate can be allowed.
§ Mr. GINNELLWill the right hon. Gentleman explain how it is that in one case the medical practitioner is not required to show that the manufacturer and dealer have paid the duty, and now, although the medical practitioner himself has paid the duty, he does not get the rebate to which he is entitled by Statute?