HC Deb 21 June 1948 vol 452 cc1092-4
Mr. Challen (Hampstead)

I beg to move, in page 12, line 22, at end, to insert: (d) if the receptacle is used for carrying inflammable liquids and is not permanently attached to the vehicle provided that such vehicle is from time to time used without such receptacle in the ordinary course of business. The object of this Amendment is to bring into line the practice of the distribution of petrol by motor lorries carrying receptacles, with those vehicles already provided for in the Clause. Its object is also to clarify the position with regard to vehicles used by distributors of petrol for taking spirit to small garages in outlying parts of the country. It is my information that, owing to shortage of tankers, and for reasons of economy, there has grown up the practice of ordinary lorries being used. There is fastened on to the lorries a large petrol tank; a tank occupying about half the space of the lorry, while the rest of the space is used for carrying cans and other articles. The tank is loaded empty and is filled up after it has been put in position and the tank is taken off again when the work is done. The lorry is then used for ordinary purposes.

The object of this Clause is to clarify the position under Section 7 of the Finance Act of 1937. Where a receptacle is lifted on or off the van, the weight of the receptacle will not be taken into account in arriving at the basis of taxation of the vehicle. Where the vehicle has a receptacle specially constructed or adapted for the carrying of livestock, that is not taken into account and we claim that unless something is done to make the position clear in so far as the petrol distributor is concerned, there will be not only an anomaly—a most obvious anomaly—but there will be a hardship and these people should be given the advantage which this Section intends to give to those who operate similar receptacles. I do ask the right hon. and learned Gentleman to accept this Amendment because this would be only producing a very fair and equitable result.

Mr. Orr-Ewing (Weston-super-Mare)

I beg to second the Amendment.

It is a point of some substance, but the difficulty is really easily overcome without enlarging the scope of the meaning of the Clause, if this Amendment is accepted. If it were not for the fact that these tankers were carrying petrol, or for that matter, paraffin, it might be possible to have smaller tanks and they would not come under the meaning of this Clause as it stands in the Bill. But, as these tanks are emptied by taps, while the receptacles are still on the vehicle, there appears to be some uncertainty. It is not clear whether such vehicles come under the Clause or not and I do believe that the Clause, as it stands, makes clear the position only for some of this class of user. It is a simple Amendment and I hope the Minister will see his way to accept it.

The Parliamentary Secretary to the Ministry of Transport (Mr. James Callaghan)

As the hon. Gentlemen who moved and seconded this Amendment have said, this is of the existing arrangements. We have no desire to be restrictive on it. I had not had the advantage of hearing this particular case put until I heard the hon. Gentleman the Member for Hampstead (Mr. Challen), but my interpretation of what he said would be—and I speak subject to his correction and subject to further consideration—that most certainly the type of case he has in mind is covered by the original Clause as it stands which does not need any amplification in this way. I understood him to say that any additional body which is added to the vehicle and is not part of the vehicle, and is, from time to time, taken off the vehicle as well as being put on the vehicle, and from which liquids are drawn, would be covered by Clause 18 as it stands at the moment. In those circumstances I think I must ask the House to reject the Amendment if the hon. Gentleman is not satisfied with the explanation, but I think he will be.

Question put, and negatived.

Further consideration of the Bill, as amended, adjourned.—[Mr. Popplewell.]

Bill, as amended, to be further considered Tomorrow.