HC Deb 18 February 1930 vol 235 cc1156-7
62. Sir CHARLES OMAN

asked the Chancellor of the Exchequer whether he can see his way to repeal the duty on armorial bearings used otherwise than on vehicles, which contribute no sum of any value to the Budget?

Mr. P. SNOWDEN

The Armorial Bearings Licence Duty is not an Imperial but a local taxation duty, and I am afraid that I could not undertake to introduce legislation which would deprive the local authorities of part of their revenue, unless I were sure of their unanimous consent, and that a demand would not be made upon the Exchequer to replace the revenue surrendered.

Sir C. OMAN

Would the right hon. Gentleman be surprised to hear that, although this tax is assigned to local authorities, local authorities have no power to repudiate the raising of this absurd tax, which enables liability to be placed upon people who happen to possess two or three old teaspoons or an old tray?

Mr. SNOWDEN

This is the first occasion on which this matter has been brought to my attention, and I think that that fact indicates that there is no widespread feeling on the matter.