HC Deb 26 May 1936 vol 312 c1856W
Captain STRICKLAND

asked the Financial Secretary to the Treasury the amount of tax on road fuel oil received during the financial year 1934–35; and under what category of oil was this previously included?

Mr. W. S. MORRISON

Heavy oil used as road fuel was not separately distinguished prior to 8th August, 1935, and the amount of revenue derived from it before that date cannot, therefore, be stated. It was probably included under the general categories of fuel oil and gas oil.