HC Deb 23 June 1927 vol 207 cc2071-2W
Commander BELLAIRS

asked the Financial Secretary to the Treasury whether he can give the comparative tax on the same basis on a British-made motor ear imported into Canada and on a motor car imported into Great Britain which is 25 per cent. or over Canadian product?


British passenger cars imported into Canada are subject to three separate ad valorem duties, namely, the Customs Tariff Duty, the Excise Tax, and the Sales Tax. There are varying rates of each of the first two duties, but their cumulative effect appears to be as follows:

(1) Cars valued at not more than $1,200 (a) of British production not less than 25 per cent. but less than 50 per cent., 22½ per cent. duty; (b) of British production 50 per cent. or more, 17 per cent. duty.

(2) Cars valued at more than $1,200 where the British production is not less than 25 per cent., 25½ per cent. duty on $1,200 and 31 per cent. duty on the excess.

A Canadian car which fulfils preference conditions would, on importation into Great Britain, be charged duty at two-thirds of the full rate of 33½ per cent, ad valorem, that is, at 22 2/9 per cent. ad valorem.