§ Mr. Brooke
asked the Chancellor of the Exchequer whether a motor cycle and side-car used and adapted for commercial purposes, and in respect of which a C licence under the Road and Rail Traffic Act is held, is charged the same annual rate of tax as a motor cycle and side-car used for private and pleasure purposes?
§ Sir J. Simon
Yes, Sir. A motor cycle, or motor cycle and side-car, is chargeable with tax at the rate laid down in paragraph 1 of the taxation schedule, irrespective of the use to which it is put, but if used for commercial purposes in respect of which a C licence under the Road and Rail Traffic Act must be held, the appropriate fee for that licence must be paid in addition to the tax.