§ VISCOUNT MONSELLMy Lords, I beg to ask the second Question which stands in my name on the Order Paper.
§ [The Question was as follows:
§ To ask Her Majesty's Government whether, in view of their refusal to give the number of motor vehicles now in use that have been bought on expense accounts, they will consider giving such cars some distinguishing mark so that the pedestrian taxpayer may have the satisfaction of knowing the large amount of transport he has provided for others.]
§ THE MINISTER WITHOUT PORTFOLIO (THE EARL OF DUNDEE)My Lords, my noble friend will appreciate that in many cases only part of the 106 expense of a car qualifies as business outlay, while in many others the person using the car is taxed on the value of his private use of it. I am afraid, therefore, that my noble friend's proposal, even if it were desirable, would not be practicable.
§ LORD SHEPHERDMy Lords, may I ask the noble Earl whether he is aware that many people who own these cars on expense accounts also employ chauffeurs who are not always used for driving the car?
§ THE EARL OF DUNDEEMy Lords, I do not know to what extent that may be so, but the owner of the car has to pay tax on that part of the expense which is applicable to his private use, and he is supposed to be exempt from tax only on his legitimate business expenses.