§ 48. Mr. Henry Brooke
asked the Chancellor of the Exchequer whether he can now make a statement about the abolition of the armorial Bearinģs duty.
§ The Chancellor of the Exchequer (Sir John Anderson)
In accordance with the promise made by my predecessor during the Debates on the Finance Bill, 1943, consultations have taken place with representatives of the local authorities, to whom, in England and Wales, the proceeds of the Armorial Bearinģs Duty accrue. In Scotland the proceeds accrue to the Exchequer. As a result, I have decided to include in the Finance Bill for 1944 a clause which will abolish the Duty as from the 1st January, 1945. I shall also propose the abolition, as from the same date, of the Carriage Licence Duties, the proceeds of which accrue to the Exchequer.
§ Sir Percy Harris
What advantage to the public will accrue by abolishing this duty? However small the revenue from it may be, can it not be called the taxation of a luxury?