HC Deb 09 May 1950 vol 475 cc195-7
48. Mr. Black

asked the Chancellor of the Exchequer whether under his regulations, Purchase Tax on commercial vehicles is payable on a commercial vehicle purchased by a charitable organisation for use for a meals-on-wheels service for old age pensioners; and, if so, whether he will exempt from Purchase Tax a commercial vehicle purchased in such circumstances.

Sir S. Cripps

Vehicles which make provision for the serving of both food and drink in or at the vehicle are within the proposed exemption for mobile canteens. It would not be possible to provide an exemption for normal delivery vans which are purchased by a charitable organisation for carrying food containers.

58. Mr. Watkinson

asked the Chancellor of the Exchequer why the Land Rover vehicle is subjected to 33⅓ per cent. Purchase Tax when it is designed entirely for agricultural use.

Sir S. Cripps

The Land Rover has, I understand, a variety of uses and is not designed entirely for agriculture. Representations have been received and are under consideration.

Mr. Watkinson

If these representations are under consideration, might they have favourable consideration? I believe that this vehicle is actually designed primarily for agricultural use and not for use on the roads.

Sir S. Cripps

That does not appear from the application that has been made.

Mr. Geoffrey Wilson

Has the Chancellor received any representations from the manufacturers indicating whether orders for these vehicles have been cancelled in consequence of the tax?

Sir S. Cripps

I am afraid I cannot deal in question and answer with representations made from individual firms.

60. Mr. Erroll

asked the Chancellor of the Exchequer if he will publish a list of the types of trailer which will be subject to the 33⅓ per cent. Purchase Tax on vehicles.

63. Mr. Hurd

asked the Chancellor of the Exchequer if it is his intention to exempt farm tractor trailers from the new Purchase Tax on motor lorries.

67. Mr. Butcher

asked the Chancellor of the Exchequer whether the proposed 33⅓ per cent. Purchase Tax on commercial vehicles will also be levied on trailers used for agricultural purposes.

Sir S. Cripps

The Third Schedule to the Finance Bill sets out the classes of vehicles it is proposed to charge and the proposed exemptions. Among the trailers which will not be taxed are the ordinary kinds used for carriage of farm produce and designed for towing behind a car, lorry or farm tractor.

Mr. Erroll

Could the Chancellor give us the positive information, which would be much easier for us, by publishing a list of those which will be taxed rather than a list of those which will be exempted?

Sir S. Cripps

It will be found in the Third Schedule to the Finance Bill.

Mr. Hurd

Is the particular type of Ferguson trailer which is articulated with the tractor also to be exempt?

Sir S. Cripps

I am afraid I should have to have notice of that.

Mr. Nabarro

Would the Chancellor bear in mind that there are likely to be some extraordinary anomalies due to the articulated vehicles from the manufacturer coming to the coachbuilder before 1st May, 1950, and the building of the coach or trailer section after 1st May, 1950; and will he, therefore, see that the Purchase Tax is not applicable to the whole vehicle?

Sir S. Cripps

There are always points of that sort which arise when a tax is imposed, and we shall of course have regard to it.