HC Deb 15 March 1911 vol 22 cc2223-4

asked the Chancellor of the Exchequer (1) if he is aware that the rebate on Motor Spirit Tax due to medical practitioners under the Finance (1909–10) Act, 1910, is now paid in respect of the second financial year under that Act, but refused in respect of the first financial year under that Act, though the claims are supported by similar vouchers and proofs of actual payment; and if he will say what further satisfaction the Commissioners of Customs and Excise require for the first year in addition to the class of documents that have satisfied them for the second; and (2) since the Finance (1909–10) Act, 1910, entitles a medical practitioner to rebate of tax paid by him on petrol used in the practice of his profession, subject to no condition but proof of payment by him, by what authority do Revenue officers withhold the rebate after all the requirements of the statute have been complied with; whether they have power to impose a condition not in the statute; whether, on their failure to collect tax due by other persons, they are entitled to withhold money due by them to the medical practitioner; and whether he will direct all rebate overdue to be paid forthwith?


Under the provisions of the Finance (1909–10) Act, 1910, a medical practitioner is not entitled to any rebate in respect of the duty of motor spirit used for supplying motive power to a motor-car kept for the purpose of his profession, except on proof, to the satisfaction of the Commissioners of Customs and Excise, that the full duty has in fact been paid to the Crown on the spirit so used. The duty is not paid by the medical practitioner himself, nor by the dealer from whom he buys the spirit, but by the importer or manufacturer, and any voucher or certificate of payment of duty given by a dealer to a purchaser must be verified by the Customs and Excise authorities at the source at which the duty has been charged. Where claims for rebate can be so verified they are at once allowed, but the Commissioners of Customs and Excise cannot admit a claim where evidence that the duty has in fact been paid is not satisfactory. The practice of the Commissioners in dealing with claims for rebate is the same, whether the claims relate to the year 1909–10 or 1910–11.