HC Deb 15 February 1944 vol 397 cc24-5
49. Sir H. Williams

asked the Chancellor of the Exchequer if he will consider some reduction in the horse-power tax in the case of motor-cars whose owners are allowed a small ration of petrol on the grounds of invalidity.

Mr. Assheton

My right hon. Friend regrets that it would be quite impracticable to base the amount of the motor vehicle licence duty on the grounds upon which an allowance of petrol has been granted to the owner of the vehicle.

Sir H. Williams

Will the Minister not see whether it is not practicable? Is he not aware that the charge is sometimes as much as a shilling a mile, which is a heavy burden on these invalids?

Mr. Assheton

There are practical difficulties. Some people are given an allowance, not only because they are invalids, but for other reasons, and it is impracticable to distinguish between them so far as taxation is concerned.

Sir H. Williams

But does the Minister of Fuel and Power know why he has done it?

Mr. Assheton

We cannot assess how much of it is in respect of invalidity.