HC Deb 04 February 1941 vol 368 cc800-1
48. Mr. Brooke

asked the Minister of Health what is the present annual yield in Great Britain of the Armorial Bearings Duty; and what is the highest recorded yield in any year?

Mr. Grimston

The yield of the Armorial Bearings Duty in England and Wales for the year ended 31st March, 1940, was £126,403. The highest recorded yield in any year for which figures are available is £32,840 in 1936–1937. As regards Scotland, I would refer my hon. Friend to my right hon. Friend the Secretary of State for Scotland.

Mr. Brooke

Is my hon. Friend aware that this tax dates back unchanged, from 1869, when a single clause in an Act imposed duty on such varied objects as male servants, carriages, horses, mules, armorial bearings and horse dealers; and, as all the rest at various times have been freed from tax, including the horse dealers, will he ask the Chancellor of the Exchequer to see whether the Armorial Bearings Duty, after 70 years, does not, at least, need some renovating?