HC Deb 23 January 1945 vol 407 c639
49. Mr. Hewlett

asked the Chancellor of the Exchequer whether, in fixing the new motor-car tax, he has considered differentiating between motor-cars of varying ages, in view of the unfairness of the same tax on new vehicles and on those of up to 10 years of age.

Sir J. Anderson

I cannot accept my hon. Friend's assumption that a rate of tax which does not vary with the age of the vehicle is unfair.