HC Deb 04 May 1916 vol 82 cc121-2
40. Mr. WING

asked the Chancellor of the Exchequer if the term trade car in connection with exemption from the new motor tax includes cars used by commercial travellers for the purposes of trade?


The exemption from Motor car Licence Duty in favour of trade vehicles covers any vehicle which is constructed or adapted for use, and is used solely for the conveyance of goods or burden in the course of trade or husbandry, and is duly inscribed with the owner's name and address. Whether or not a car used by a commercial traveller comes under the exemption depends upon the precise nature of the vehicle and the manner in which it is used in each particular case.