17. Mr. Thinasked the Chancellor of the Exchequer what representations he has received concerning road fund tax payable on tractors used to haul fishing boats; and if he will make a statement.
§ Mr. Denzil DaviesI have received one such representation, from my hon. Friend. I will be replying to him in due course, and in view of this I do not see that a statement is necessary.
§ Mr. TinnWhen considering this matter, will my hon. Friend note that the lower concessionary tax is still being applied in certain other ports and that there is a serious anomaly? I have little doubt that when the regulations were framed it was not appreciated that tractors were used for this purpose. I feel that if their use had been recognised, they would have been included in the exceptions that were granted.
§ Mr. DaviesAs my hon. Friend knows, these matters are now being litigated. He will not expect me to comment on the litigation. I shall consider the matter carefully. If he has any evidence to show that there is a serious problem for the industry, it will be considered sympathetically.