Clause 6.—(VEHICLES (EXCISE).) (Hansard, 18 June 1952)

§ Mr. Boyd-Carpenter

I beg to move, in page 7, line 44, after "registration," to insert: except that in the case of vehicles registered under the Roads Act, 1920, for the first time before the first day of January, nineteen hundred and forty-seven, the rate shall be nine pounds for vhicles not exceeding six horse power, and ten pounds ten shillings for vehicles exceeding six horse power but not exceeding seven horse power. This Amendment and the Amendment immediately following are tabled to carry out the undertaking which I gave during the Committee stage debate on Clause 6. The House will recall that during that debate I indicated that in the case of the smallest types of car my right hon. Friend had come to the conclusion that the proportionate increase in the rate of duty was at all events proportionately excessive; and that whereas in respect of cars on which the duty amounted to £10 the increase would be 25 per cent.—from £10 to £12 10s., which is the same percentage of increase as will affect all post-1947 cars—in the case of smaller cars, to raise the duty to £12 10s. would be a somewhat disproportionate burden.

My right hon. Friend authorised me to indicate to the Committee that he would table these Amendments, which affect six and seven horse-power cars. They do somewhat better than I was able to indicate. To round the increase down to a reasonable figure, the figures inserted in this Amendment amount, so far as I can calculate, to almost a 20 per cent. increase.