HC Deb 30 June 1938 vol 337 c2118
61. Wing-Commander Wright

asked the Chancellor of the Exchequer whether he will consider the advisability of levying a higher rate of horse-power tax on those cars which are not manufactured in the United Kingdom the importation of which is depriving British workmen of employment?

The Chancellor of the Exchequer (Sir John Simon)

The suggestion in the question has been put forward on several occasions, but I fear that it involves such difficulties as render it unacceptable. In particular, differentiation of horse-power tax by reference to the origin of the car is impracticable for licensing authorities.