§ 52. Mr. Mathersasked the Chancellor of the Exchequer whether he will take steps to discontinue the issue of dog licences on 1st January each year, and put these on the basis of month to month, as in the case of wireless receiving licences?
§ Sir J. SimonThe Dog Licence Duty in England and Wales is not an Imperial but a local taxation duty. I doubt whether the hon. Member's proposal would be practicable or desirable, but in any case I could not consider legislation to give effect to it unless it were supported by the various local authorities concerned.
§ Mr. MathersDoes not the Chancellor of the Exchequer recognise that in making this change he would be avoiding the evading of taxation and that there is in this matter at the present time an especial hardship upon those who breed dogs for sale and have to licence them, finding it difficult in the latter part of the year to get rid of them because of the oncoming of the licensing period?
§ Sir J. SimonMy information is that it is not likely that the change would in crease the collection of the duty. The other consideration that I mentioned must also be borne in mind.