CLAUSE 4.—(Amendment as to classification of certain vehicles for purposes of duty.) (Hansard, 18 June 1935)

§ Mr. SCRYMGEOUR-WEDDERBURN
I beg to move, in page 6, line 31, at the end, to insert: (2) Sub-paragraph (a) of paragraph four of the said Schedule which, as amended as aforesaid, charges the minimum duty on certain agricultural vehicles, shall have effect as if after the words 'farming implements' there were inserted the words 'a living van for the accommodation of persons employed in connection with the vehicle.' The point raised by the Amendment is of small consequence, and need not detain the Committee for more than a few moments. As we have been reminded, the Finance Act, 1933, imposed a high rate of duty on mechanically propelled vehicles with a lower rate on those used for agricultural purposes. Paragraph 4 (a) of the Seventh Schedule of that Act, which my Amendment proposes to alter, reads: Locomotive ploughing engines, tractors, agricultural tractors and other agricultural engines, which are not used on roads for hauling any objects except their own necessary gear, threshing appliances, farming implements, or supplies of water or fuel required for the purposes of the vehicle or for agricultural purposes—5s. Vehicles of the kind described in that paragraph are sometimes used to haul living vans for the accommodation of the persons employed with the vehicles, and at present it is doubtful whether these living vans are covered by the words "necessary gear," and, therefore, legally entitled to be exempt from the higher tax. The Amendment is designed to remove that doubt and to provide definitely that a living van shall be one of the appliances which a tractor may haul without being liable to a higher rate of duty than 5s.

Captain HUDSON
There is a doubt as to whether the living van, if these words were not inserted, would not be liable to a tax of £12 or £20, and as this will be some small contribution to the agricultural industry, we are prepared to accept the Amendment.

§ Lieut.-Colonel ACLAND-TROYTE
I beg to move, in page 6, line 31, after the words last inserted, to insert: 244 (2) Sub-paragraph (b) of the said paragraph four (which as so amended charges the minimum duty on vehicles designed, constructed, and used for the purpose of trench digging and other excavation work) shall have effect as if for the words 'and other excavation work' there were substituted the words 'or any kind of excavating or shovelling work.' I understand that the Government are prepared to accept this Amendment, and also the other two Amendments in my name which are to some extent consequential. Therefore, I need not detain the Committee very long. There seems to be some distinction between a mechanical shovel and a mechanical excavator. The object of the Amendment is to put the mechanical shovel on the same basis as the mechanical excavator. The second Amendment, to provide that a snow plough shall not be deemed to be a trailer, seems an obvious Amendment to make, as is also the third Amendment, which alters the date so as to bring the Clause into operation in October rather than in January. There may be snow between October and January.

Captain HUDSON
It has been held that the definition in the Finance Act, 1933, of a trench digger does not cover a mechanical shovel. These vehicles are not constructed or used for haulage purposes or for the carriage of goods. We feel, therefore, that the definition should be widened in order to cover these machines, and I am prepared to accept the Amendment.

§ Lieut.-Colonel ACLAND-TROYTE
I beg to move, in page 6, line 31, after the words last inserted, to insert: (2) A snow plough shall not be deemed to be a trailer for the purpose of the said paragraph five.

Captain HUDSON
The Government are prepared to accept this Amendment. It might be considered by the courts that a snow plough was a trailer and, therefore, liable to the higher duty. That is not the intention, and we are therefore prepared to accept the Amendment in order to make the position quite clear.

§ Lieut.-Colonel ACLAND-TROYTE
I beg to move, in page 6, line 32, at the beginning, to insert: The provisions of this Section which relate to snow ploughs shall come into operation on the first day of October, nine- 245 teen hundred and thirty-five, and the other provisions of.

Captain HUDSON
We feel that this is a more suitable date, because there may be some snow between October and January.