HC Deb 31 March 1913 vol 51 c33
65. Sir JOHN LONSDALE

asked to what extent has the yield of the Petrol Tax been affected by the increasing use of paraffin for motor purposes; and whether paraffin is held to come within the definition of motor spirit in 10 Edward VII., c. 8?

Mr. McKENNA

The use of paraffin as motor fuel has not appreciably affected the yield of the tax on motor spirit. It is still, I believe, in a somewhat experimental stage, but the possibility of its further development has not been lost sight of. It could be taxed under the definition referred to if it should come into general use, on its capacity being established for providing reasonably efficient motive power.

Sir J. LONSDALE

Is it contemplated to impose any tax on paraffin?

Mr. McKENNA

It will depend how far it becomes used as a means of generating motive power.