HC Deb 22 July 1943 vol 391 cc1223-4

Motion made, and Question proposed, That for the purpose of any Act of the present Session to amend the Coal Act, 1938, it is expedient to authorise the treatment, for the purpose of mineral rights duty—

  1. (i) of the lessee for the time being under any lease granted under Section thirteen of the said Act of 1938 as amended by the first-mentioned Act; and
  2. (ii) of any person, who, during any period between the date of the commencement of the term granted by any such lease as aforesaid and the date of the granting of the lease, has worked or works coal comprised in the lease under a licence granted by the Coal Commission;
as the proprietor and not as a lessee of the premises demised by the lease."—[Mr. Tom Smith.]

Mr. Tinker

Where is this Motion to be found on the Order Paper

The Deputy-Chairman (Mr. Charles Williams)

On page 2453

The Parliamentary Secretary to the Ministry of Fuel and Power (Mr. Tom Smith)

The reason for this Ways and Means Resolution is that the Coal Bill which is before the House imposes taxes upon parties who hitherto did not pay them. My hon. Friend the Member for Leigh (Mr. Tinker) will remember that when royalties were privately owned the royalty owners had to pay Mineral Rights Duty and the Royalties Welfare Levy. Those who remember the Coal Act, 1938, will know that the effect of one of the Sections is to try to leave the freeholder, with this transference over, neither better off nor worse off that he was before. Now that the royalties have been transferred from private hands into the hands of the Coal Commission, those who work the coal, that is, the new owner who gets the new lease, will have to pay the royalty levy and the Mineral Rights Duty. This Ways and Means Resolution is necessary, because that is imposing taxes upon those who hitherto did not pay them. That is the explanation of why the Resolution is necessary.

Question put, and agreed to.

Resolution to be reported upon the next Sitting Day; Committee to sit again upon the next Sitting Day.