§ (1) Vehicles to which this section applies, and which are chargeable with duty under sub-paragraph (c) of paragraph 5 of the Second Schedule to the Finance Act, 1920, shall be chargeable thereunder at the rates applicable to electrically-propelled vehicles, whether they are so propelled or not.
§ (2) The vehicles to which this section applies are goods vehicles—
- (a) which are used for the purposes of an electricity undertaking, gas undertaking or electric transport undertaking, and for no other purpose; and
- (b) into which there is built, as part of the vehicle, a telescopic contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment; and
- (c) which are neither constructed nor adapted for use nor used for the conveyance of any load except such a contrivance and articles used in connection therewith.
§ (3) In this section the expression "electricity undertaking" means an undertaking for supplying electricity or for supplying light by means of electricity, the expression "gas undertaking" means an undertaking for supplying gas or for supplying light by means of gas, and the expression "electric transport undertaking" means an undertaking for supplying transport by means of electrically propelled vehicles.
§ (4) 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.
§ 12.17 a.m.
§ Mr. H. G. WilliamsI beg to move, "That the Clause be read a Second time."
I raised this question last year, and it is one which affects all municipalities and companies which happen to own trams. As hon. Members are aware, curious looking vehicles, which in these days are propelled mechanically, are used in connection with the repair of the overhead wires of the tramways. Obviously, the total road user of this vehicle is trifling, and the underlying principle of the horsepower tax is one of weight. Whatever tax is applied on goods or road vehicles it is, roughly speaking, a question of how much damage they are likely to do to the road. These vehicles do very little damage to the road, because their actual amount of travelling is comparatively small. Tramway undertakings, whether municipal or company, are liable to have
§ to pay very substantial amounts, because the towers which are used for the repair of the overhead equipment are technically motor cars, and the proposal is that these vehicles should be treated in future differently from the way they are treated at present, and that the duty should be reduced. The argument is clear and is one that is understood by hon. Members, and therefore, I need not speak at greater length.
§ 12.18 a.m.
Captain HudsonI ask the Committee again to accept this new Clause. As my hon. Friend the Member for South Croydon (Mr. H. G. Williams) has said, he raised this question on the Finance Bill at this time last year, and I then said that I would consult the Treasury and see whether we could meet the point. As it is, owing to the weight of these vehicles, they are now charged at the heaviest duty of petrol-driven vehicles, which is about £50, and it is proposed under the new Clause that they should be charged at the lowest duty, which is £35. As my hon. Friend has said, their annual mileage is very small. They are very useful vehicles, and I think that it is a concession which the Committee may be prepared to make.
§ Mr. Alexander rose—
§ The ChairmanI must enforce the ordinary rule. I have collected the voices.
§ Motion made, and Question put, "That the Clause be added to the Bill."
§ The Committee divided: Ayes, 126; Noes, 21.
2319| Division No. 256.] | AYES | [12.19 a.m. |
| Acland-Troyte, Lt.-Col. G. J. | Butcher, H. W. | Elliston, Capt. G. S. |
| Agnew, Lieut.-Comdr. P. G. | Cary, R. A. | Elmley, Viscount |
| Albery, Sir Irving | Castlereagh, Viscount | Everard, W. L. |
| Anstruther-Gray, W. J. | Channon, H. | Foot, D. M. |
| Apsley, Lord | Clarke, Lt.-Col. R. S. (E. Grinstead) | Fremantle, Sir F. E. |
| Aske, Sir R. W. | Cobb, Captain E. C. (Preston) | Furness, S. N. |
| Astor, Hon. W. W. (Fulham, E.) | Colville, Lt.-Col. Rt. Hon. D. J. | Goldie, N. B. |
| Baillie, Sir A. W. M. | Conant, Captain R. J. E. | Grant-Ferris, R. |
| Baldwin-Webb, Col. J. | Cooper, Rt. Hn. A. Duff (W'st'r S. G'gs) | Grimston, R. V. |
| Balfour, Capt. H. H. (Isle of Thanet) | Cox, H. B. T. | Guest, Lieut.-Colonel H. (Drake) |
| Beauchamp, Sir B. C. | Craven-Ellis, W. | Guinness, T. L. E. B. |
| Beaumont, Hon. R. E. B. (Portsm'h) | Crookshank, Capt. H. F. C. | Gunston, Capt. D. W. |
| Bird, Sir R. B. | Dixon, Capt. Rt. Hon. H. | Guy, J. C. M. |
| Bossom, A. C. | Drewe, C. | Hannah, I. C. |
| Boyce, H. Leslie | Duckworth, W. R. (Moss Side) | Hannon, Sir P. J. H |
| Brass, Sir W. | Dugdale, Captain T. L. | Harlington, Marquess of |
| Briscoe, Capt. R. G. | Duggan, H. J. | Heilgers, Captain F F A. |
| Brocklebank, Sir Edmund | Duncan, J. A. L. | Hepburn, P. G. T. Buchan- |
| Bull, B. B. | Eckersley, P. T. | Herbert, Major J. A. (Monmouth) |
| Higgs, W. F. | Neven-Spence, Major B, H. H. | Smith, Bracewell (Dulwich) |
| Holdsworth, H. | Nicolson, Hon. H. G. | Southby, Commander Sir A. R. J. |
| Horsbrugh, Florence | Orr-Ewing, I. L. | Strauss, H. G. (Norwich) |
| Hudson, Capt. A. U. M. (Hack., N.) | Patrick, C. M. | Strickland, Captain W. F. |
| Keeling, E. H. | Peake, O. | Sueter, Rear-Admiral Sir M. F. |
| Kerr, J. Graham (Scottish Univs.) | Peat, C. U. | Sutcliffe, H. |
| Lamb, Sir J. Q. | Petherick, M. | Thomas, J. P. L. |
| Law, R. K. (Hull, S.W.) | Procter, Major H. A. | Tree, A. R. L. F. |
| Leckie, J. A. | Ramsay, Captain A. H. M. | Tufnell, Lieut.-Commander R. L. |
| Liddall, W. S. | Ramsbotham, H. | Turton, R. H. |
| Llewellin, Lieut.-Col. J. J. | Rankin, Sir R. | Wakefield, W. W. |
| Loftus, P. C. | Rayner, Major R. H. | Walker-Smith, Sir J. |
| Mabane, W. (Huddersfield) | Reed, A. C. (Exeter) | Wallace, Capt. Rt. Hon. Euan |
| MacAndrew, Colonel Sir C. G. | Reid, W. Allan (Derby) | Ward, Irene M. B. (Wallsend) |
| McCorquodale, M. S. | Rickards, G. W. (Skipton) | Waterhouse, Captain C. |
| MacDonald, Rt. Hon. M. (Ross) | Ropner, Colonel L. | Wickham, Lt.-Col. E. T. R. |
| Macmillan, H. (Stockton-on-Tees) | Rowlands, G. | Williams, H. G. (Croydon, S.) |
| Margesson, Capt. Rt. Hon. H. D. R. | Russell, S. H. M. (Darwen) | Winterton, Rt. Hon. Earl |
| Mayhew, Lt.-Col. J. | Sanderson, Sir F. B. | Womersley, Sir W. J. |
| Mellor, Sir J. S. P. (Tamworth) | Savery, Sir Servington | Wright, Squadron-Leader J. A. C. |
| Mills, Major J. D. (New Forest) | Seely, Sir H. M. | Young, A. S. L. (Partick) |
| Morrison, G. A. (Scottish Univ's.) | Selley, H. R. | |
| Muirhead, Lt.-Col. A. J. | Shaw, Major P. S. (Wavertree) | TELLERS FOR THE AYES.— |
| Munro, P. | Simon, Rt. Hon. Sir J. A. | Mr. James Stuart and Mr. Cross. |
| NOES. | ||
| Alexander, Rt. Hon. A. V. (H'lsbr.) | Kirby, B. V. | Smith, E. (Stoke) |
| Benn, Rt. Hon. W. W. | Maxton, J. | Stephen, C. |
| Buchanan, G. | Pethick-Lawrence, Rt. Hon. F. W. | Tinker, J. J. |
| Davies, S. O. (Merthyr) | Price, M. P. | Windsor, W. (Hull, C.) |
| Garro Jones, G. M. | Pritt, D. N. | Woods, G. S. (Finsbury) |
| Greenwood, Rt. Hon. A. | Robinson, W. A. (St. Helens) | |
| Grenfell D. R. | Silkin, L. | TELLERS FOR THE NOES.— |
| Kelly, W. T. | Smith, Ben (Rotherhithe) | Mr. Mathers and Mr. Davidson. |
Question put, "That the Clause be read 'a Second time," put, and agreed to.
§ Ordered, "That the Chairman do report Progress; and ask leave to sit again."—[Captain Margesson.]
§ Committee report Progress; to sit again upon Monday next.