§ Brigadier-General CLIFTON BROWNasked the Chancellor of the Exchequer whether, in view of the fact that motor cars of 1913 pattern are allowed a rebate of one-fourth annually from their motor licences, he will now extend the same rebate to 1914 and 1915 pattern cars; and whether he will in future arrange for all Gals over 10 years old to obtain this rebate on their motor licences?
§ Colonel ASHLEYI have been asked to reply. I cannot recommend any alteration of the provision in the Second Schedule of the Finance Act, 1920, whereby a rebate of 25 per cent. of the licence duty is allowed in respect of motor cars taxed on the horse-power basis, fitted with engines constructed before the 1st January, 1913. The rebate was granted not on the ground of the age of the engine as such, but because at that time there was a general change in the trend of motorcar engine design, and engines were constructed to develop much greater actual horsepower than that arrived at under the Treasury formula for taxation purposes.
ROAD FUND.—Cash Balance Sheet at 31st December, 1925. 1746W
Liabilities. £ s. d. Balance of Road Fund at 31st March, 1925 18,140,386 4 4 Less excess of payments over receipts during the nine months to 31st December, 1925 6,207,672 12 2 11,932,713 12 2 £11,932,713 12 2
§ Lieut.-Colonel FREMANTLEasked the Minister of Transport if his attention has been called to a resolution by the National Chamber of Trade, in June last, urging that, in view of the many financial demands made upon the business community during the month of January, the date for payment of the annual tax in respect of registration of motor vehicles or Road Fund licences, should be changed to May or June; and whether he is prepared to transfer the date for payment accordingly?
§ Colonel ASHLEYThe answer to the first part of the question is in the affirmative. The terminal date of the annual motor vehicle licence has been considered from time to time. If any change were made, May or June would not be satisfactory terminal dates, as Easter would then fall towards the end of the licensing year. A better date would be 31st October, when many vehicles are laid up for the winter. Taking all the circumstances into consideration, however, I am of opinion that the balance of advantage is on the side of keeping the licensing year coincident with the calendar year as at present.