§ 7.10 p.m.
§ The Financial Secretary to the Treasury (Mr. Glenvil Hall)I beg to move,
That the Purchase Tax (Exemptions) (No. 6) Order. 1946 (S.R. & O., 1946, No. 2077) dated 10th December, 1946, made by the Treasury under the Finance (No. 2) Act, 1940, a copy of which Order was presented on 12th December be approved.By this Order the Purchase Tax of 33⅓ per cent. on certain classes of passenger carrying road vehicles is removed—from caravans of all sorts, whether they are motor driven, horse driven, or merely trailers. There has been from time to time a certain amount of pressure from Members of Parliament in regard to this matter, because owing to the shortage of houses caravans have been used in various parts of the country for people to live in. It has now been agreed, and this Order puts the matter into effect, that the present Purchase Tax should come off those vehicles. I would like to say on behalf of my right hon. Friend the Chancellor of the Exchequer that he has agreed to remit any tax that might be outstanding, provided that the benefit is passed on to the customer who happened to buy a caravan. I would like as much publicity as possible to be given to that statement in order that those who should benefit, in fact will benefit.
§
Resolved:
That the Purchase Tax (Exemptions) (No. 7) Order, 1946 (S.R. & O., 1946, No. 2078), dated 10th December, 1946, made by the Treasury under the Finance (No. 2) Act, 1940, a copy of which Order was presented on 12th December, be approved."—[Mr. Glenvil Hall.]