CLAUSE 13.—(Motor Spirit Licence Duty.) (Hansard, 12 July 1916)

§ Sir R. FINLAY
I beg to move, in Subsection (1), paragraph (b), after the word "any" ["any duly qualified medical practitioner"], to insert the words "clergymen of any denomination." One argument used by the Financial Secretary in 455 regard to the last Amendment was that no increased duty was proposed as regards motor licences, but in this case that argument cannot be used. A return is to be made in respect of the proportion of the spirit used in the performance of his profession, and in these respects my Amendment differs from the previous Amendment. I hope the right hon. Gentleman will be able to accede to my proposal.

§ Mr. MORTON
I desire to second this Amendment, and I trust the Government will be a little more liberal with regard to it. The Financial Secretary told the House that such an Amendment as this would be opening the door to something, but I cannot understand why the Government should refuse this concession. I agree that doctors and veterinary surgeons should have relief, but I cannot understand why it should not be extended in the way proposed by the Amendment. I hope that even at this late moment the right hon. Gentleman will do something, as by this time he has had an opportunity of fully considering the matter. I hope he will allow this Amendment to be made, which is not a very big thing. It would please the people of Scotland, especially—Scotland, which is bearing such a large amount of the expenses of the War—and I think there should be some consideration given to the Members from Scotland when they propose these Amendments. I admit that there are some parts of England, and, no doubt, parts of Ireland, where it would be welcomed; but in Scotland it is particularly wanted. We want to encourage the ministry to do their duty as much as possible and to give them means of locomotion of doing that duty to a greater number of people by affording them greater facilities for going amongst them where they live. The ministers of Scotland are most anxious to do their duty, and anxious to have accommodation allowed to them in order to get about, what are in some cases very large parishes. There are a. great many places where the minister has to travel more than twenty miles. Although I cannot get my right hon. Friend to do much in other directions, and in other parts of the country, I hope he will give this some consideration. I do not know whether he is going to reply himself, but I should like it to have his consideration. I should like him to tell the House plainly his opinion, and if not the Chancellor of the Exchequer, then the Financial Secretary to the Trea 456 sury, who has gone from us in Scotland, but I hope has not, deserted us. I hope he will still bear in mind where Scotland is and what a great country it is in the interests of the people of this United Kingdom. There are some Members who do not know where Sutherlandshire is, and others who have never seen it. I hope he will make this little allowance to enable us to give consolation to those people who are seeking for relief. I think it is only a fair thing for this Parliament to do.

Mr. McKINNON WOOD
It is quite true, as my right hon. and learned Friend has said, that there is a difference. This is an increased duty upon petrol, but apart from that there is no difference between the two cases. I think I shall consult the wishes of the House if I give the same answer. I would like to impress upon the House the desirability of not making exceptions in matters of taxation unless you have really a substantial case. There seems to be some misapprehension about the necessity for this Amendment. What I want to say is that in the case of doctors, most of them have to use motor cars for the purpose of their profession; with clergymen that is a very exceptional case. There may be a few motor bicycles in Sutherlandshire, but I do not think that many clergymen in Sutherlandshire can afford to run motor cars. I do not think there is any case for making an exception in the case of motor cycles. It is only a small tax. It is only the highest orders of the clergy who can afford motor cars. There is no case for exemption with respect to them any more than for barristers or anyone else. In the case of large parishes it is a very exceptional thing for a clergyman to have a motor car, and they must have a more substantial case to justify exemption from the tax. The matter has been discussed and therefore I think it is unnecessary to go further, and I hope that the House will take up the same position.

§ Mr. MORTON
Why do you make an exception in England for the Church of England?

§ Mr. BOYTON
I beg to move, in Subsection (1), paragraph (b), at the end to insert the words: "Where a private motor car is hired, unless it shall be a hackney carriage, the hirer shall obtain the necessary permit."

§ Mr. BOYTON
The jobmasters of the country, owing to the changed conditions, have had to adopt another business, and they have gone into the motor trade, and they are in the habit of letting out motor cars on hire for a considerable period mostly by the year, and this increase in the petrol tax will hit them very hard. Many of them contract to let out motor cars for four or five hundred a year to run for four, five, or six thousand miles. They have already cheerfully borne the increased petrol taxes, but this extra sixpence will hit them exceedingly hard, and I hope the Chancellor of the Exchequer will see his way to adopt my Amendment and give relief to the trade.

§ The CHAIRMAN
It seems to me that this Amendment is imposing a charge or rather varies the charge upon certain persons.

§ Mr. BOYTON
A permit will be granted to the user of the motor car, and I think that is the spirit of the alteration by the Chancellor of the Exchequer in the incidence of the taxation. Previously it would have been a case that the Licence Duty on the car would have been met by the hirer. I think that, in view of the increase of the amount of the taxes, the permit shall be issued.

§ The CHAIRMAN
I am afraid it is imposing a charge, and it could not be done on the Report stage.