§ (1) The rate of the duty chargeable in respect of tricycles under section thirteen of the Finance Act, 1920, shall, in the case of tricycles neither constructed nor adapted for use nor used for the carriage of a driver or passenger, be reduced to two pounds; and accordingly the following sub-paragraph shall be substituted for sub-paragraph (c) of paragraph one of the Second Schedule to that Act—
§ (c) tricycles—
neither constructed nor adapted for use nor used for the carriage of a driver or a passenger | £2 |
other tricycles | £4 |
§ (2) This section shall come into operation on the first day of January, nineteen hundred and thirty-eight.— [Mr. H. G. Williams.]
§ Brought up, and read the First time.
§ 12.7 a.m.
§ Mr. H. G. WilliamsI beg to move, "That the Clause be read a Second time."
I understand that a new kind of tradesman's tricycle has been invented, on which no one rides, but which is propelled by a motor while the man walks alongside. The distance travelled by 2315 these vehicles daily is so small that they ought not to be taxed on the same basis as ordinary motor tricycles, and my proposal is that the duty should be reduced by one-half. I understand that this proposal is not looked upon in too unfriendly a light by those in authority, and therefore I hope I may have better success than I had with my last Clause, on which to my great regret, I was forced to divide the Committee.
§ The Parliamentary Secretary to the Ministry of Transport (Captain Austin Hudson)This is a new type of vehicle. We have examined the Clause, and we think it is fair, and hope the Committee will accept it.
§ 12.8 a.m.
Mr. AlexanderI think we ought to know a little more about this matter. We know something about trade vehicles. We know that there has been a great increase in the last two or three years in the number of three-wheeled vehicles which have a seat for the driver, but here is a proposal relating to a vehicle which is capable of moving on the road while the poor worker has to walk behind. I am not in favour of an extension of that kind of employment. Why should not the men who use these vehicles be able to ride on them? What right have we to give a special subsidy by taxation to a motor vehicle which will compel an extension of pedestrianism, instead of allowing the worker to ride? I think that, before the Government accepted this Clause, we ought to have had a far better explanation as to what the vehicle is, what it is used for, and how much it is going to affect the question of riding or walking on the part of the persons concerned.
§ Mr. H. G. WilliamsI think I can give an answer which will satisfy the right hon. Gentleman. I understand that those who walk buy more goods from the cooperative societies than those who ride in motor cars, and in these circumstances I hope he will support my proposal.
Mr. AlexanderI do not think we ought to come to a decision on this matter so readily. We have not had a word of explanation from the Minister; he has simply said that he is prepared to accept the Clause.
§ Captain HudsonThis is a new type of vehicle, what is called a tradesman's handcart, mounted on a three-wheel chassis and propelled by an electrical motor. The driver walks behind. It is evident that a vehicle of this kind cannot make very great use of the road. It is always difficult when new vehicles are invented, to fit them into the taxation of the country, and we felt that to treat this vehicle the same as a motor tricyle, which uses the road to a much larger extent, was unfair and, when asked to consider a reduced tax, we were prepared to make it £2 instead of £4.
§ Captain HudsonIt is a question how much it uses the road.
§ 12.11 a.m.
§ Captain HudsonIt is negligible.
Mr. DavidsonIt is all very well to say that this type of vehicle does not use the road very much, but it is more of a menace on the road than any other type of motor, and it is being used generally by people who desire to save cost. It would be better if the Government encouraged the use of proper vehicles with a view to ensuring safety on the roads than encourage danger and cheaper methods of transit.
§ Clause added to the Bill.