asked the Financial Secretary to the Treasury whether he can estimate what the cost to the Exchequer would be of a rebate of 2d. a gallon on petrol and other dutiable fuel oils used in agricultural tractors?
§ Mr. W. S. MORRISON
I regret that no information on which any reliable estimate could be based is available. I would add, however, that I understand that the majority of agricultural tractors use kerosene as their fuel; by Section 2 (7) (d) of the Finance Act, 1935, duty at the rate of 1d. per gallon only is payable in respect of kerosene (or other heavy oil) used in agricultural tractors not employed on road haulage.