HC Deb 19 March 1929 vol 226 cc1603-4

asked the Chancellor of the Exchequer what sums contributed to the revenue by road users have been appropriated for general taxation in the years 1926–27, 1927–28 and 1928–29, respectively?


Under the arrangements explained in the Budget Statements for 1926 and 1927, £7,000,000 and £12,000,000 respectively were transferred from the Road Fund to the Exchequer in those years. The estimated Exchequer share of the motor registration duties, i.e., the luxury tax on private cars and motor cycles, is as follows:

1926–27 3,620,000
1927–28 4,171,000
1928–29 4,400,000
The duty on light oils, including other uses than for road locomotion, is estimated to produce £12,200,000 in the current year.

Lieut.-Commander KENWORTHY

What does the right hon. Gentleman mean by luxury motor cars? Does he consider doctors' motor cars or farmers' motor cars luxury cars, or his own?


A proportion of the tax is considered to apply to the luxury use of cars, and is calculated in relation to the charges upon those more highly-priced cars which some persons are fortunate enough to be able to use.