§ Mr. RICE
asked whether, under the Finance (1909–10) Act, 1910, motor fire escapes, escape vans, and tenders, used in connection with fire brigade purposes, are subject to duty for licences for motor cars; and, if so, whether he will consider the advisability of exempting them?
§ Mr. HOBHOUSE
It is provided in Subsection (6) of Section 86 of the Finance (1909–10) Act, 1910, by which the duties on licences for motor oars are imposed, that no duty shall be payable under the section in respect of any motor fire engine. There is no specific exemption in respect of motor fire escapes, escape vans, and tenders used in connection with fire brigade purposes, and I am not aware to what extent vehicles so described are used, or that any question of liability to Licence Duty has been raised in respect of them. But if any particular case has arisen which has led to the question being put, I would ask the hon. Member to give me the particulars.