§ 64. Mr. JACOBasked the Chancellor of the Exchequer whether he can state the process adopted by His Majesty's Customs in checking claims for rebate on motor vehicles used for commercial purposes; whether cars and parts have identification marks attached to them on landing which are subject to subsequent examination by His Majesty's officers in the completed vehicle; and what is the cost to His Majesty's Government of the maintenance of the staff necessary to mark imports and examine claims for rebate in respect of these articles?
§ Mr. CHURCHILLThe process adopted by the Customs and Excise Department in checking claims for rebate on motor vehicles used for exempt purposes consists of verification that duty has been paid on the vehicle or on the parts contained in it, and that the vehicle has been, and is being, exclusively used for purposes which entitle it to an exemption from duty. The answer to the 1152 second part of the question is in the negative. As regards the last part of the question, the work of examining claims for rebate is included in the general duties of the staff of the Customs and Excise Department, and accordingly its cost cannot be stated separately.
§ Commander BELLAIRSWould my right hon. Friend bear in mind how immensely these charges of the Customs and Inland Revenue would be simplified if these rebates were abolished altogether, and commercial powers placed on the same level as motor cars?
§ Mr. CHURCHILLThat is a matter which has often been discussed in the House, and must remain continually under the consideration of those responsible for advising on our financial policy.
§ 65. Mr. JACOBasked the Chancellor of the Exchequer whether import duty on motor cars and motor parts collected by His Majesty's Customs on the landing of goods is subsequently returned by way of rebate if the motor car is used as a commercial vehicle exempt from motor duty: and whether he can state the number of claims for payment of rebate which have been made in the five financial years ending 31st March, 1925, and the first nine months of the current year, and the amount of rebate so claimed?
§ Mr. CHURCHILLUnder Section 13 (4) of the Finance Act, 1915, as re-enacted by Section 3 (2) of the Finance Act, 1925, if it is shown to the satisfaction of the Commissioners of Customs and Excise that any motor car or motor car part, on which duty was paid on importation, has been and is being exclusively used for purposes which entitle it to exemption from duty, the duty paid on importation is repaid. I regret that information is not available as to the number of claims which have been made for payment of rebate, but, with my hon. Friend's permission, I will circulate in the OFFICIAL. REPORT a statement of the amounts paid by way of rebate in respect of motor cars, motor cycles and parts thereof in the periods specified in the question.
§ Following is the statement promised:
§ Statement showing the amount of rebate paid on motor cars, motor cycles, and parts thereof, during each of the financial years 1920–21 to 1924–25, and in 1153 the nine months 1st January to 30th September, 1925:
| Year. | Rebate. £ | |
| 1920–21 | … | 306,297 |
| 1921–22 | … | 468,928 |
| *1922–23 | … | 222,735 |
| 1923–24 | … | 43,599 |
| 1994–25 | … | 148,383 |
| 1925 (1st January-30th September) | … | 54,133 |
| * From 1922–23 the figures relate to Great Britain and Northern Ireland only. |