HC Deb 12 December 1939 vol 355 cc1020-1
54. Captain Plugge

asked the Chancellor of the Exchequer whether, for the assistance of the revenue and for public convenience, he will consider permitting motorists who motor only at week-ends to pay a proportion only of the horsepower tax during the winter quarter when otherwise their cars would be entirely laid up?

Sir J. Simon

I am not satisfied that any such proposal would assist the revenue, and in view of the practical difficulties involved both in the issue of the licences and in enforcement of the conditions to be attached thereto, I am afraid that cannot see my way to adopt my hon. Friend's suggestion.