HL Deb 07 December 1967 vol 287 cc773-7

3.5 p.m.

LORD INGLEWOOD

My Lords, I beg leave to ask the Question which stands in my name on the Order Paper.

TABLE 1
Taxes and Duties which have been increased since December 1,1964
Date of Change Change in Tax or Duty Change in Rate
6.4.1965 Income tax (standard rate) From 7s. 9d. in the £ to 8s. 3d. in the £ enacted Finance Act (No. 2) 1964.
7.4.1965 Tobacco 11.4 per cent.
" Spirits 13.3 per cent.
" Beer 11.8 per cent.
" Wine Light 3s. 0d. a gallon
Heavy 6s. 0d. a gallon
" British Wine Light 3s. 0d. a gallon
Heavy 4s. 0d. a gallon
" Motor Vehicle Duties:
Cycle Scales rationalised and three flat rates introduced in place of seven former ones and additional duty for use of sidecar abolished
Percentage increases range between 6 per cent. and 100 per cent. on former rates for solo machines. Abolition of extra duty for sidecar shows percentage increases for combination machines, between 20 per cent, and 33⅓ per cent.
Agricultural machines Increase of 50 per cent.
Digging machines
Mobile cranes
Mowing machines
Haulage Vehicles (showmen's) Increase of 25 per cent.
Other Haulage Vehicles Increase of 50 per cent.
Showmen's Goods Increase of 25 per cent.
Farmers' Goods Increase of 25 per cent. at lowest point of scale gradually increasing to 47 per cent, at 4 tons unladen weight. Thereafter increase of 50 per cent.
Other Goods Increase of 50 per cent.
Private Cars Increase of 16.6 per cent.
Electric Vehicles Increase of 39 per cent.
21.7.1966 Alcoholic Drink Surcharge of 10 per cent, of existing rates (Surcharge on Revenue Duties Order 1966).
Hydrocarbon Oil
Purchase Tax
11.4.1967 Alcoholic Drink Surcharge of 10 per cent, withdrawn and substantive rates increased so as broadly to maintain the revenue yield.
Hydrocarbon Oil
Purchase Tax
1.8.1967 Stamp Duties Loan capital duty increased from 2s. 6d. per £100 to 10s. per £100 from August 1, 1967.
1.9.1967 Surtax Increased by 10 per cent, for the year 1965–66 only (increase first announced July 20, 1966, becoming payable September 1, 1967).

[The Question was as follows:

To ask Her Majesty's Government whether they will publish a table of all the taxes and Excise duties existing at December 1, 1964, which they have since increased and a similar table of those which they have reduced, showing in each case the change in rate and the date on which the change or changes were made.]

LORD BESWICK

My Lords, as the Answer is rather long, I will, with permission, circulate in the OFFICIAL REPORT two tables showing the main changes.

Following are the tables referred to:

Table 2
Taxes which have been decreased since December 1, 1964
Date of Change Tax or Duty Change in Rate
27.4.1965 Temporary Charge on Imports From 15 per cent, to 10 per cent.
6.4.1966 Profits Tax This Tax (at 15 per cent.) was repealed from April 6, 1966 or the date when the relevant profits became chargeable with corporation tax, if earlier.
24.10.1966 Bookmakers'Licence Duty These duties were abolished and replaced by the General Betting Duty at 2½ per cent, on stakes.
Duty
Duty on betting on totalisators at dog tracks at 5 per cent, on stakes.
30.11.1966 Temporary charge on Imports Abolished.
11.4.1967 Brewers, beer primers, distillers and tobacco manufacturers graduated excise licence duties Converted to a flat rate of £15 15s. 0d. a year.
1.4.1967 Mineral rights duty This duty (at 1s. per £1) was repealed from April 1, 1967.
1.8.1967 Stamp duties Transfer duty on houses, etc. valued at over £4,500 and not over £5,500 reduced from ½ per cent, ad valorem to nil and on houses valued at over £6,000 but not over £7,000 reduced from 1 per cent, to ½ per cent, both from August 1, 1967.
LORD INGLEWOOD

My Lords, while thanking the noble Lord for that reply, may I ask him whether he can give the House the two or three most significant items in the list of reductions, as I think that would be particularly interesting?

LORD BESWICK

My Lords, the fact of the matter is, as the noble Lord knows, that expenditure has tended to increase consequent upon improvements in social services.

LORD INGLEWOOD

My Lords, may I ask the noble Lord to answer the simple supplementary question which I have just put to him which was whether he could give us the two or three most significant items in the list of reductions, because I think that would be particularly interesting?

LORD BESWICK

My Lords, I have no doubt that the noble Lord will find interesting also—as we have tried to be helpful to him—the two quite long tables of changes which I am proposing to circulate.

LORD ERROLL OF HALE

My Lords, could not the noble Lord at least answer my noble friend's supplementary question?

LORD BESWICK

My Lords, the fact of the matter is, as the noble Lord knows, that expenditure has increased; and if the noble Lord wishes to make an issue of this he had better decide which tune he wants to play. Two weeks ago he was complaining that Her Majesty's Government were afraid of calling for personal sacrifices, and insisting that we had to keep down the level of personal consumption. Now he is complaining that the level of taxation is too high.

LORD ERROLL OF HALE

My Lords, I think that the noble Lord, Lord Beswick, has failed to appreciate the point I was making. I was merely asking the noble Lord to answer my noble friend's supplementary question—not to indulge in a diatribe against me.

LORD BESWICK

My Lords, I am simply saying to the noble Lord, if he is really serious about this, that he should be sufficiently courteous and patient to look at the two tables which the officials of the Treasury have been good enough to supply.

LORD INGLEWOOD

My Lords, may I assure the noble Lord that I shall look at the two tables with very great care; but may I repeat the supplementary question in a somewhat simpler form? If it is, perhaps, too complicated that we should have two or three of the most significant items in the list of reductions, could he at least not give us one?

LORD BESWICK

My Lords, if the noble Lord wishes, I could give him the total amount of the increase; that would probably please him even more.

LORD BYERS

My Lords, surely, if there are two tables, there must have been some taxes which have been reduced.

LORD BESWICK

My Lords, it is quite true that there are two very long and complicated tables. The fact of the matter is that I thought noble Lords would have some interest in studying them. I have not myself pulled out these items which would have suited my case.

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